Issue 1466

Analysis

• Going GloBal: the OECD’s consultation on pillar two
• Private client review for November 2019
• Hargreaves Lansdown: tax on loyalty payments
• Lessons from the Starbucks and FIAT state aid rulings

In brief

• Goldsmith: notice to file return
• Country by country reporting
• Reader feedback: Have ordinary loans really become surprise hybrids?

News

• PM cancels corporation tax cut
• Temporary pensions tax measures for NHS staff
• MEPs approve new VAT obligations for online marketplaces
• Responses to OECD ‘pillar one’ proposal
• Tax treaties with India, Canada and Georgia updated for MLI
• HMRC manual tracker: 19 November 2019
• Tenth round of OECD tax dispute resolution peer reviews
• Scottish government postpones Budget
• HMRC guidance: 20 November 2019

Cases

• Snow Factor and Snow Factor Training v HMRC
• The Queen (oao Cobalt Data Centre 2 LLP and others) v HMRC
• S Reneaux and another v HMRC
• D Goldsmith v HMRC
• Target Group v HMRC

One minute with

• One minute with … Ceinwen Rees