Issue 1477

Analysis

• International review for February 2020
• How to handle tax appeals
• Comment: How to reform inheritance tax
• EU VAT reforms: trouble ahead?

In brief

• HMRC’s new specialist unit
• CIR alternative for agents of non-resident corporate landlords

News

• HMRC manual update: 27 February 2020
• Keeping manifesto promises means tax rises, says IFS
• Professional and contractor bodies give views on IR35 reform
• Transparency and exemption elections for offshore CIVs disposing of UK property
• Company cars: advisory fuel rates from 1 March 2020
• HMRC to appeal News Corp decision on VAT liability of digital publications
• ECOFIN adopts VAT anti-fraud rules for payment service providers
• ECOFIN adopts simplified VAT rules for SMEs
• Import and export clearance document checks
• OECD consults on draft model rules for reporting by online platforms
• OECD releases eighth batch of tax dispute resolution peer reviews
• Finance Bill to be published on 19 March
• Welsh final Budget for 2020/21
• HMRC consults on revised charter
• Service level agreements with devolved administrations
• HMRC powers and safeguards research
• ATT/CIOT survey on HMRC’s digital services
• HMRC guidance: 26 February 2020

Cases

• Aria Technology v HMRC
• N Dyer v HMRC
• Corte Diletto v HMRC
• Ferguson v HMRC
• Other cases that caught our eye: 26 February 2020

One minute with

• One minute with… Jason Collins