Issue 1453

Analysis

• Private client review for July 2019
• Avoidance outside tax: a new turn for Ramsay
• IR35: what happens to the 90%?
• Tax covenants: lessons from the Court of Appeal
• International review for July 2019
• University of Cambridge: non-taxable transactions and VAT deductibility
• Closing HMRC enquiries

In brief

• Boris Johnson's tax policies
• Structures and buildings allowances: the final regulations
• Is the weaponisation of taxes here to stay?

News

• Draft regulations to implement DAC6
• HMT updates guidance for off-payroll appointments
• Armed forces’ accommodation allowances exemption
• Legal and accounting businesses pay £19bn in tax
• VAT adjustments following price changes
• Simplifying VAT partial exemption and the capital goods scheme
• EU updates cross-border VAT rulings list
• Next steps for plastic packaging tax
• Welsh landfill disposals tax
• Latest round of OECD tax dispute resolution peer reviews
• Government response to HMRC powers review
• OBR highlights risks from tax reliefs and expenditure
• Tax avoidance ‘spotlights’: 25 July 2019
• HMRC’s tax avoidance litigation
• HMRC annual report and accounts 2018/19

Cases

• Credit Suisse Securities (Europe) and others v HMRC
• G Lim v HMRC
• Tower Resources v HMRC
• Perfectos Printing Inks and others v HMRC
• The Executors of Mrs R W Levy v HMRC

One minute with

• One minute with... Melissa Geiger