Issue 1452

Analysis

• Legislation day 2019: the big picture
• Highlights from ‘L-day’
• Inheritance tax review: the OTS’s second report
• An update on R&D incentives

In brief

• Purposive interpretations
• Cross-border loss relief: new CJEU decisions
• Reader feedback: image rights payments

News

• Legislation day: UK DST ‘remains a brave move’
• Companies file annulments against EC’s decision on UK CFC rules
• OTS scopes work on real-time reporting for the self-employed
• Update EIS guidance
• Johnson suggests stamp duty switch from seller to buyer
• VAT rule changes for higher education
• Changes in accounting for VAT after prices are altered
• Technical note on carbon emissions tax
• Welsh landfill disposals tax technical guidance
• France approves DST despite US tariff threat
• New European Commission president outlines tax policy agenda
• Special procedures for the Union Customs Code
• Orders made to bring into force protocols to two DTTs
• UK and Gibraltar open negotiations over DTT
• Draft regulations disapply EU freedom of establishment and free movement of services
• Making tax digital updates
• Calls for Budget committee to scrutinise spending plans
• HMRC updates ADR guide
• Advance pricing agreements

Cases

• V J Walsh v Greystone Financial Services
• Kickabout Productions v HMRC
• Clydesdale v HMRC
• Baillie Gifford & Co v HMRC
• First Choice Recruitment v HMRC

One minute with

• One minute with... James Ward