Issue 1475

Analysis

• Landfill tax: once waste, always waste?
• Tax and the City review for February 2020
• State aid ruling on the UK’s CFC regime: an update on recovery
• Preparing for possible changes to entrepreneurs’ relief
• Hicks, discovery assessments and careless advisers
• Comment: Digital tax reform and the challenges facing policy makers

In brief

• Scottish Budget 2020
• HMRC extends its powers to the art market
• Self's assessment: Virgin on the ridiculous
• VAT on, VAT off: the Premier Family Martial Arts decision

News

• IR35 changes restricted to services provided on or after 6 April 2020
• Administrative burdens advisory board survey
• VAT: zero rate for prescription drugs
• Government reinstates NMW defaulters naming scheme
• Consultation on a new UK global tariff policy
• HMRC extends deadline for customs declarations grant scheme
• Government consults on creating UK freeports
• OECD transfer pricing guidance on financial transactions
• OECD seeks input for country-by-country reporting review
• Uruguay ratifies MLI
• Scottish Budget 2020/21
• OTS call for evidence on tax claims and elections
• HMRC releases figures on corporate criminal offences investigations
• HMRC guidance: 12 February 2020
• HMRC manual update: 12 February 2020

Cases

• Walewski v HMRC
• LINPAC Group Holdings Ltd v HMRC
• Shelford (Executors of J Herbert) v HMRC
• Secure Service v HMRC
• Udlaw Ltd v HMRC
• Other cases that caught our eye this week

One minute with

• One minute with… Sean Bannister