Issue 1460

Analysis

• VAT and salary sacrifice: lessons from Pertemps
• Tax and the City review for October 2019
• Sch 23 bulk data-gathering powers: policing the gig economy
• Entrepreneurs’ relief: the qualifying beneficiary requirement
• Corporation tax loss relief: CILR and the deductions allowance

In brief

• Self’s assessment: let’s clamp down on avoidance!
• Another day, another BBC IR35 case: with a sting in the tail

News

• IFS Green Budget sees Brexit amid ‘global sea change’
• Welsh land transaction tax guidance update: 7 October 2019
• Importing and exporting between Ireland and Northern Ireland
• Brexit administrative burden now £15bn a year
• New post-Brexit power for HMRC public notices
• VAT zero-rating for dispensing practitioners after Brexit
• VAT appeals update: 8 October 2019
• Scottish government consults on tourist tax
• OECD news: 11 October 2019
• GAAR advisory panel opinion on arrangements involving employee shareholder shares
• Weekly roundup of HMRC manual changes: 11 October 2019
• HMRC guidance: 11 October 2019

Cases

• HMRC v Coal Staff Superannuation Scheme
• H Tevfik v HMRC
• Finanzamt Trier v Cardpoint GmbH
• Eynsham Cricket Club v HMRC
• Tysim Holdings v HMRC

One minute with

• One minute with... Annis Lampard