Issue 1455

Analysis

• Comment: In defence of the ‘outstanding loan’ charge
• The UK implementation of DAC 6: examining the draft regs
• The new corporation tax carry forward loss reliefs
• Draft Finance Bill 2019/20 changes to IHT and settlements
• The VAT review for September 2019

In brief

• Tax and the rule of law
• IR35: an unsatisfactory trend
• EU watch: the EC's plans to revamp tax decision making
• Ingenious, but flawed

News

• Company cars: advisory fuel rates for 1 September 2019
• Doctors warned against setting up LLPs
• HMRC publishes small business research
• Revenue Scotland to review LBTT penalty notices
• Welsh land transaction tax technical guidance
• Carbon emissions tax technical note updated
• Renewed government funding for customs declarations
• Welsh landfill disposals tax technical guidance update
• New protocol to UK/Switzerland DTC in force
• OECD news: 4 September 2019
• Rise in late self-assessment tax payments
• HMRC guidance: 4 September 2019

Cases

• HMRC v Hargreaves Lansdown Asset Management
• A Rialas v HMRC
• The Quentin Skinner 2005 Settlement L and others v HMRC
• Mr D and Mrs S Hyman v HMRC
• S Hoey v HMRC

One minute with

• One minute with ... William H Morris

Practice guides

• The new corporation tax carry forward loss reliefs