Issue 1479

Analysis

• Budget 2020: Report of tax measures
• Budget 2020: A Budget … done?
• Budget 2020: Compliance and enforcement aspects
• Budget 2020: The key impacts on SMEs
• Budget 2020: Private client measures
• Budget 2020: Corporate aspects
• Budget 2020: Economics view
• Budget 2020: The political perspective

News

• HMRC manual tracker
• Trade union and think-tank give evidence on IR35 changes
• Restricting employment allowance to smaller businesses
• Welsh land transaction tax technical guidance
• VAT zero-rating for dispensing practitioners after Brexit
• VAT fund management exemption
• Scottish Landfill Tax
• Negotiations on the UK’s future relationship with the EU
• Commissioner Gentiloni sets out vision for EU taxation policy
• Select committee publishes guidance from HMRC on DAC6
• LBTT daily penalties
• CIOT update on HMRC powers review
• HMRC considers further data for publication
• HMRC guidance: 11 March 2020

Cases

• R (oao Reid and Emblin) v HMRC; Reid and Emblin v HMRC
• Smith & Nephew Overseas Ltd v HMRC
• S Fisher and others v HMRC
• Northern Lights Solutions Ltd v HMRC
• Da Silva v HMRC
• Other cases that caught our eye: 13 March 2020