Issue 1461

Analysis

• Private client review for October 2019
• Unify and conquer: the OECD’s ‘unified approach’ to pillar one
• Carbon neutral: the fiscal impact
• Charities investing in US private equity funds

In brief

• UK VAT return on no-deal Brexit
• Payment of contributions for mobile employees post-Brexit
• Pillar one: first step towards a destination-based tax?
• The OECD's 'unified proposal': a view from the Tax Justice Network
• Labour's plans for an extended UK FTT

News

• OECD consults on ‘pillar one’ proposal for digital economy taxation
• Chancellor names provisional Budget day
• Offshore receipts from intangible property
• Further regulations on hybrid capital instruments
• Concern at SMEs making very small R&D claims
• OTS report on tax for individuals at key life events
• Extended eligibility for VAT grouping
• EU infringement proceedings against UK’s HGV road user levy
• Law Society guidance on VAT treatment of electronic searches
• Automatic registration for customs simplified procedures
• Tariff rate quotas for steel imports
• OECD tax report to G20 finance ministers in Washington
• EU removes UAE and Marshall Islands from tax havens blacklist
• Tax evasion earns longer prison sentences
• IHT investigations raise extra £271m
• Weekly roundup of HMRC manual changes: 16 October 2019
• HMRC guidance: 16 October 2019

Cases

• The Queen oao Aozora GMAC Investment v HMRC
• Irish Bank Resolution Corporation and Irish Nationwide v HMRC
• Immanuel Church v HMRC
• Lunar Missions v HMRC
• HMRC v EDF Tax (in creditors’ voluntary liquidation)

One minute with

• One minute with... Jeremy Edwards