Issue 1454

Analysis

• The new market value rule: swan-song for ‘swamping’
• International review for August 2019
• The UK digital services tax: ashes to ashes, DST to dust?
• UK SMEs expanding overseas through a local subsidiary
• Employment tax: the period that earnings are ‘for’
• IHT review: reform of business property relief

In brief

• Characteristics of the top 1%
• Dundas: the curious case of the capital allowances claim
• EU watch: what does the appointment of the new European Commission President mean for EU tax policy?
• UK implementation of DAC 6

News

• UK CFC state aid decision published in EU official journal
• New HMRC life assurance manual
• Registering for corporation tax as a non-resident company
• Salary sacrifice cycle-to-work scheme limits
• OTS seeks views on new reporting and payment system for self-employed
• IR35 guidance
• Government proposes further changes to doctors’ pension tax rules
• IFS sees increasing concentration of highest earners
• Jersey consults on taxing enveloped property
• HMRC retains of VAT cost-sharing exemption in the social housing sector
• Guidance on VAT zero-rated building work for disabled people
• CIOT and construction trade bodies call for delay in VAT reverse charge
• HMRC begins issuing EORI numbers automatically to traders
• Changes to VAT MOSS rates
• Diesel for use in private pleasure craft
• Draft notices for import duty regime after Brexit
• OECD news: 28 August 2019
• Professional bodies press new chancellor and financial secretary on tax agenda
• HMRC should do more to support taxpayers through tax disputes
• Chancellor to deliver spending round on 4 September
• Jump in tax investigations yield and transfer pricing fines
• HMRC ‘tax under consideration’ from large businesses
• HMRC research on tech sector attitudes to tax
• PSC register useful but not always accurate
• HMRC guidance: 28 August 2019

Cases

• Ingenious Games and others v HMRC
• HMRC v Frank A Smart & Son
• Inventive Tax Strategies (in liquidation) and others v HMRC
• Jazztel (as Test Claimant for GLO issues 9A and 9B) v HMRC
• W A Tinkler v HMRC
• Non-test claimants in the Franked Investment Income Group litigation v HMRC

One minute with

• One minute with... Sarah Stenton