Issue 1470

Analysis

• Managing overseas tax disputes
• What’s in store: the Conservative Party’s tax pledges
• Changing the fiscal rules
• Comment: The state we’re in
• European Commission’s tax policy 2019 to 2024: what can we expect?

In brief

• Tax and the Withdrawal Bill
• Plea bargains with HMRC
• Lloyd-Webber’s flop
• Loan charge review: significant changes afoot
• Self’s assessment: looking back – and forwards

News

• Treasury restricts loan charge following review
• Government launches review of IR35 changes
• Tax treatment of cryptoassets for individuals
• Fifth money laundering directive and trust registration
• Welsh Revenue Authority technical guidance
• UK implements EU VAT ‘quick fixes’
• VAT directive derogation for private use of leased cars in UK
• Slovenia lowers VAT rate on books etc.
• MEPs approve measures on VAT fraud and payment service providers
• UK/Colombia treaty in force
• UK/Netherlands treaty modified by MLI
• OECD news: 8 January 2020
• Google to end ‘double Irish’ tax structure
• Budget 2020 will be on Wednesday 11 March
• Welsh government draft Budget for 2020/21
• Use of ADR in tax disputes drops 25%
• HMRC guidance: 8 January 2020
• HMRC manual update

Cases

• News Corp UK & Ireland v HMRC
• HMRC v South Eastern Power Networks and others
• HMRC v N Rogers and another
• The Queen (oao Metropolitan International Schools) v HMRC
• Lloyd-Webber and another v HMRC