Issue 1448

Analysis

• The new economic substance rules for corporate groups: practical implications
• The new tax on offshore intangible property receipts: where are we now?
• Private client review for June 2019
• The changing national minimum wage landscape
• The art of mediation

In brief

• SDLT: further surcharge for overseas buyers
• Investigations and the new profit diversion compliance facility
• Reverse charge changes and the construction industry

News

• Bank payroll tax challenge
• Final draft regulations for structures and buildings allowance
• MTD further deferred for public sector bodies
• Corporate interest restriction: appointing a reporting company
• UK seeks annulment of state aid decision on UK CFC regime
• IHT relief for Kindertransport compensation payments
• VAT reverse charge introduced for renewable energy certificates
• VAT zero-rate for transport of disabled passengers
• VAT appeals update: 20 June 2019
• VAT fund management exemption after Brexit
• Dominica removed from EU blacklist
• EU directive gives greater access to financial information
• OECD news
• CIOT issues guidance on offshore disclosures
• HMRC investigations ‘taking longer than ever’
• HMRC guidance: 21 June 2019

Cases

• Distinctive Care v HMRC
• S Sood v HMRC
• HMRC v Ex parte Mr and Mrs PQ
• Ansham White Solicitors v HMRC
• T Mahood v HMRC

One minute with

• One minute with... Glyn Fullelove

Practice guides

• The new economic substance rules for corporate groups: practical implications