Issue 1473

Analysis

• The 2020 EU VAT ‘quick fixes’
• International review for January 2020
• Root 2 Tax: betting winnings or earnings?
• How to handle COP 9: our top nine steps
• Private residence relief: lessons from recent case law

In brief

• DAC 6 update
• Will entrepreneurs’ relief be abolished?
• UK tax: evolution over the last 10 years

News

• Brexit day
• CIOT/ATT survey casts doubt on benefits of MTD
• Call-off stock arrangements
• Double tax dispute regulations
• Brexit developments
• LBTT penalties
• Recovering unpaid PAYE under new off-payroll rules
• Consultation on 5MLD and trust registration
• Reminder of new 30-day CGT payment window
• VAT appeals
• First major action for J5 international tax enforcement group
• Ukraine/UK DTC
• Cyprus and Saudi Arabia ratify MLI
• Vietnam and Palau join OECD global forum
• Law Society invites evidence on HMRC powers
• Diverted profits tax raises £5bn since 2015
• HMRC guidance: 29 January 2020
• HMRC manual update: 30 January 2020

Cases

• A Scott v HMRC
• Snow Factor Ltd v HMRC
• Bertram v HMRC
• The Claimants in the Royal Mail Group Litigation and Royal Mail Group Ltd
• Marlow Rowing Club v HMRC

One minute with

• One minute with… Hugh Gunson