Issue 1462

Analysis

• International review for October 2019
• Revised Brexit deal: changes and risks
• How to choose your holding company location
• Cliff edge: the meaning of ‘deliberate’
• The FTT’s recent approach to transfers of assets abroad
• The corporate criminal offences: two years on

In brief

• The doctrine of legitimate expectation in Aozora
• Ongoing corporate criminal tax investigations work
• The OECD’s new approach to pillar one: the view from BIAC

News

• Scrap entrepreneurs’ relief, say accountants
• HMRC may allow more time for MTD digital links
• Draft regulations for NICs on termination awards and sporting testimonial payments
• Review endorses IOM VAT treatment of aircraft and yachts
• New public bodies entitled to VAT refunds
• ECON committee report on administrative measures against VAT fraud
• New Brexit deal agreed
• G20 calls for outline of digital economy taxation in January
• UK and Gibraltar sign new double taxation agreement
• UK/Cyprus DTC 2018 Protocol in force
• Tax treaty with UAE updated for MLI
• Mauritius ratifies BEPS multilateral instrument on tax treaties
• FATCA relaxation for US taxpayer identification numbers
• HMRC to revoke Brexit power to change law by public notice
• HMRC guidance: 25 October 2019
• Weekly roundup of HMRC manual changes: 24 October 2019

Cases

• Routier v HMRC
• In Tandem Resources v HMRC
• Holy Cow! Ice Cream Company v HMRC
• B Knibbs and others v HMRC and The Queen oao of R Astley and others v HMRC
• The Opinion of Lord Pentland in the petition of Jolyon Maughan

One minute with

• One minute with... Jessica Kemp