Issue 1457

Analysis

• The start of a big fiscal relaxation
• Private client review for September 2019
• Glencore: MAPping unchartered territory
• Draft Finance Bill 2019/20: HMRC’s new insolvency powers
• Lifecycle of a business: succession planning

In brief

• Will tax avoiders be hit with a bigger stick?
• Trading and entrepreneurs' relief
• Loan charge review: what now?

News

• Weekly roundup of HMRC manual changes
• Loan charge review invites evidence
• NRCGT on property-rich collective investment vehicles - draft regulations
• CBI calls on government to widen scope of R&D tax credit
• HMRC updates CFM manual for hybrid capital instruments
• Government consults on revised doctors’ pension tax rules
• Customs declaration service implementation
• EU VAT MOSS revenues show steady growth
• Energy taxation directive no longer supports environmental objectives
• AEO applications through EU trader portal
• Commission rates EU administrative cooperation directive ‘broadly effective’
• OECD releases 2018 dispute resolution statistics
• OECD examines ‘tax morale’ in developing countries
• HMRC guidance: 20 September 2019

Cases

• American Express Services Europe v HMRC
• B Cawdron v HMRC
• Koolmove v HMRC
• HMRC v Pertemps
• B Nowroozi v HMRC
• Matharu Delivery Service v HMRC

One minute with

• One minute with... Tom Moore

Practice guides

• Lifecycle of a business: succession planning