Issue 1474

Analysis

• Comment: Why late payment interest has become interesting
• Changes to residence and non-dom laws in Greece
• The UK DAC 6 regulations: the good, the bad and the unknown
• Digital taxation: a bluffer’s guide
• Postcard from Davos: tax on the world stage
• VAT review for February 2020

In brief

• The OECD’s update on international tax reform
• The Davos deal on the French DST
• HMRC’s latest transfer pricing and DPT figures
• The revised loan charge

News

• OECD endorses unified approach on digital economy taxation
• PAYE changes for short-term business visitors
• NICs rates and thresholds from April 2020
• Post-Brexit tax changes to boost GDP?
• APPG recommendations on IHT
• VAT partial exemption special methods post-Brexit
• New powers of trade remedies authority
• Welsh landfill disposals tax: 5 February 2020 update
• Customs special procedure authorisations
• AAT calls for online marketplaces to collect VAT
• Extension of UK film tax relief state aid approval
• North Macedonia signs BEPS multilateral instrument on tax treaties
• Togo signs multilateral convention on tax matters
• OTS scopes claims and elections review
• HMRC hails ‘record’ self-assessment filings
• HMRC guidance: 5 February 2020
• HMRC manual update: 6 February 2020

Cases

• Castlelaw and Douglas v HMRC
• Good and Ryan v HMRC
• A Allam v HMRC
• X Ltd and others v HMRC
• Other cases that caught our eye: 7 February 2020

One minute with

• One minute with… Emma Chamberlain OBE