Issue 1463

Analysis

• Is the arm’s length principle dead?
• The VAT review for November 2019
• Is the DST compatible with the UK’s international obligations?
• Off-payroll working in the private sector: preparing for April 2020

In brief

• Reliance on HMRC manuals
• The draft Withdrawal Agreement and the Irish backstop replacement
• Hybrid and other mismatches: exclusion amendments

News

• Budget 2019 cancelled as election beckons
• HMRC gives reassurance on retrospective IR35 enquiries
• Resolution Foundation proposes new approach to fiscal rules
• Majority of NHS surgeons cut hours to avoid pension tax charges
• MEPs revive debate on public country-by-country reporting
• OECD releases sixth batch of tax dispute resolution peer reviews
• Jordan joins OECD global forum and BEPS inclusive framework
• Jim Harra confirmed as new HMRC chief executive
• Brexit power to change law by public notice revoked
• Welsh Revenue Authority guidance on tax refunds
• HMRC manual changes: 31 October 2019
• New HMRC guidance: 1 November 2019

Cases

• Christa Ackroyd Media v HMRC
• Trustees of the P Panayi Accumulation and Maintenance Trusts Nos 1-4 v HMRC
• V Patel and others v HMRC
• KS Macmillan and another v HMRC

One minute with

• One minute with... Kate Rothwell