Issue 1464

Analysis

• Tax and the City review for November 2019
• How to handle tax on corporate reconstructions
• Aozora and legitimate expectation: a guide to nowhere?
• HMRC enquiries and data interrogation

In brief

• HMRC wins in Upper Tribunal on IR35
• EU watch: quo vadis, public tax transparency?
• Self's assessment: will Labour make the tech giants pay their ‘fair share’?

News

• HMRC manual changes: 7 November 2019
• HMRC to ‘put beyond doubt’ legality of automated notices
• OTS review of self-employed reporting and payment
• Cryptoassets for businesses
• Amendments to offshore receipts in respect of intangible property rules
• Registration of pension schemes
• Hybrid regulatory capital
• HMRC sends ‘nudge’ letters on offshore investment funds
• Government legislates for continued UK membership of EU ETS
• Customs authorisations
• Tax treaties
• OECD news: 6 November 2019
• Election delays loan charge review
• HMRC guidance: 6 November 2019

Cases

• P D Allen and another v A M Bernard and others
• Shanks v Unilever
• R Toone and another v W Ross and another
• E Grotlin v Revenue Scotland
• BPF Tanks v HMRC

One minute with

• One minute with... Andrew Marr