Issue 1469

Analysis

• 2019 review: the tax compliance and disputes landscape
• 2019 review: a year of uncertainty for SMEs
• 2019 review: that was VAT
• 2019 review: private client tax - a year of transparency and confusion
• 2019 review: taxing times for corporates

In brief

• CGT and the date of acquisition
• GloBE: learning the lessons of the past
• VAT on matchmaking

News

• US suggests safe harbour regime for OECD pillar one proposal
• PwC ‘paying taxes’ report looks at technology
• Government confirms NHS England pensions tax arrangement
• ECON reports on VAT fraud measures and payment service providers
• ECOFIN agrees defensive measures against blacklisted jurisdictions
• ECOFIN stalls on public CbCR
• OECD tax revenues plateau in 2018
• Montenegro joins BEPS inclusive framework
• Conservatives promise Budget in February
• HMRC guidance: 11 December 2019
• Weekly roundup of HMRC manual changes

Cases

• Top five cases of 2019

One minute with

• Views from tax professionals in 2019