Issue 1456

Analysis

• Tax and the City review for September 2019
• Ingenious: genuine trading endeavour or MacGuffin?
• Labour’s tax policies under Corbyn
• HMRC’s updated business risk review: BRR+
• Partial exemption: have your say!
• Contentious tax: quarterly review
• Foreign and unregistered pensions: tax complexities and anomalies

In brief

• Paying employees in bitcoin
• New EU double tax dispute resolution mechanism
• Self's assessment: will the UK become a tax haven after Brexit?

News

• HMRC delays VAT reverse charge for builders
• CGT hold-over relief extended for SITR
• Regulations on hybrid capital instruments
• Tonnage tax training payments uprating
• Welsh land transaction tax guidance
• HMRC corrects guidance on retained payments under TOMS
• New Brexit legislation
• UK government has ‘no plans’ to devolve APD to Wales
• EU VAT gap downward trend continued in 2017
• New study exposes ‘phantom’ foreign direct investment
• Guernsey consults on US-style LLCs
• OECD explores use of tax microdata
• Loan charge review to be led by former NAO chief executive
• Start date for interest on offshore penalties
• IPPR proposes progressive tax reform

Cases

• Estera Trust (Jersey) and another v J Singh
• J and N Potter v HMRC
• The Lilias Graham Trust v HMRC
• K Gordon v The Information Commissioner and HMRC
• S Cussens v HMRC
• Munro v Revenue Scotland

One minute with

• One minute with... Jane Ashton