Issue 1459

Analysis

• Labour’s inclusive ownership funds: tax in disguise?
• The increasing costs of de-enveloping residential property
• Brought to account: prorogation of Parliament and judicial review
• The VAT review for October 2019
• Comment: Why the loan charge is unfair

In brief

• EU watch: no lack of ambition
• Sale of goodwill

News

• HMRC introduces revised BRR process
• Law Society and ATT voice concerns about IR35 secondary liabilities
• Corporation tax receipts continue to rise
• HMRC offers VAT pre-registration to non-UK businesses
• VAT MOSS exchange rates
• OTS evaluates progress on its VAT report
• Further government funding for customs declarations
• Roll-on, roll-off locations for post-Brexit trade
• Iceland ratifies BEPS multilateral instrument on tax treaties
• Draft transfer pricing documentation toolkit
• Government’s mooted tax cuts a costly giveaway
• Weekly roundup of HMRC manual changes: 4 October 2019
• HMRC guidance: 4 October 2019

Cases

• Paya Ltd others v HMRC
• Starbucks and Starbucks Manufacturing EMEA v Commission
• Fiat Chrysler v Commission
• Quarterly review: Autumn 2019

One minute with

• One minute with... Jon Preshaw