Issue 1476

Analysis

• Private client review for February
• Holding companies, VAT groups and funds
• A unique Scottish Budget
• Amendments to the 2019 loan charge: work in progress
• The evolution of UK tax enforcement

In brief

• UK customs tariff post-Brexit
• IR35 changes: crumbs of comfort
• EU watch: the tax developments ahead
• APR and grazing
• Criminal Finances Act 2017 and the franchise sector

News

• Weekly round-up of HMRC manual changes
• EU adds four jurisdictions to tax havens blacklist
• Changes to financing deductions for non-resident landlord scheme
• Change to VAT MOSS rate for Germany
• Mali joins OECD global forum
• UK climbs TJN’s financial secrecy index
• NAO calls for greater scrutiny of tax reliefs
• Automatic enrolment thresholds for 2020/21
• European Commission launches consultation on cooperation between tax authorities
• HMRC issues request to taxpayers to assess amount determined as state aid
• OECD sees 4% revenue increase from international tax reforms
• Commission issues reasoned opinion against UK’s HGV road user levy
• HMRC guidance: 19 February 2020

Cases

• Rowe and others v Ingenious Media and others
• KrakVet Marek Batko sp. K.v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága
• AJFP Caraş-Severin and DGRFP Timişoara
• HMRC v A Naghshineh

One minute with

• One minute with… Filippo Noseda