Issue 1465

Analysis

• Lifecycle of a business: financing and growth
• Taxation of cryptoassets for businesses
• The transfer pricing of financing transactions: OECD guidance
• Locke: Court of Appeal again quashes follower and accelerated payment notices
• Farewell fiscal prudence?
• VAT on real estate: TOGCs and other hot topics

In brief

• IR35: a new approach for enquiries?
• Towards a global minimum corporate tax rate?
• Reader feedback: unitary taxation

News

• OECD consults on ‘pillar two’ of international tax reforms
• Government responds to OTS on simplifying tax for smaller businesses
• ECOFIN agrees VAT rules for payment service providers and SMEs
• Input tax restriction for private use of leased cars
• Welsh landfill disposals tax technical guidance update: 13 November 2019
• EU removes Belize from tax havens blacklist
• OECD publishes eight new tax transparency reports
• Loan charge review must be a priority, says CIOT
• Welsh Revenue Authority guidance on reviews and appeals
• HMRC guidance: 13 November 2019
• HMRC manual update: 13 November 2019

Cases

• Canal Street Productions Ltd v HMRC
• The Queen oao A Locke v HMRC
• D Higgins v HMRC
• HMRC v SSE Generation
• Madinatul Uloom Al Islamiya v HMRC

One minute with

• One minute with... Peter Stevens

Practice guides

• Lifecycle of a business: financing and growth