Issue 1458

Analysis

• VAT deductibility for fund-raising: clarity at last
• International review for September 2019
• Taxation, productivity and growth
• Full treaty territory status changes
• HMRC’s investigatory powers outside the normal enquiry limits
• HMRC powers: the new professional standards committee

In brief

• HMRC delays new VAT rules for construction businesses
• Will Parliament run out of time to pass the off-payroll legislation?

News

• Court annuls Starbucks state aid decision and upholds Fiat
• Committee calls for tax incentives to promote automation
• City solicitors urge halt to HMRC preferential creditor status in insolvencies
• Deloitte survey highlights tax education gap
• Welsh land transaction tax guidance update
• EU Parliament report on new VAT OSS for online sales
• OECD finds digital tools helping tax compliance
• Weekly roundup of HMRC manual changes: 27 September 2019
• HMRC guidance: 27 September 2019

Cases

• Finanzamt Kyritz v W Peters
• The Leeds Cricket Football & Athletic Company v HMRC
• Inmarsat Global v HMRC
• D Cliff v HMRC
• M Goodman v HMRC

One minute with

• One minute with... Shivani Lala