Issue 1446

Analysis

• The VAT review for June 2019
• The tax and accounting treatment of the repayment of a capital contribution
• BEPS 2.0: reshaping the architecture of international tax
• Payment of VAT on appeals and the ‘financial extremity’ test
• Contentious tax: quarterly review
• Christianuyi: HMRC steps up MSC enforcement

In brief

• What will the EU do next on tax?
• The changing landscape of UK tax
• Non-residents CGT returns

News

• OECD publishes work programme for digital economy taxation
• Practitioners call for pause in IR35 changes
• International Manual - profit fragmentation
• Calls for broader review of CGT private residence relief
• Government to consult on doctors’ pension rules
• HMRC calls for evidence on insurance premium tax
• New tobacco duty category
• HMRC guidance: 7 June 2019

Cases

• Saint-Gobain Building Distribution v HMRC
• Republic of Poland v European Commission
• A Cook v HMRC
• Online Tax Rebate v HMRC
• R Solomon v HMRC

One minute with

• One minute with... Sara Maccallum