Issue 1468

Analysis

• The Supreme Court: ten years on
• Tax in the manifestos
• The VAT review for December 2019
• VAT groups: ‘reverse Skandia’ for intra-entity supplies?
• Ackroyd Media: a controlling decision?
• Contentious tax: quarterly review
• Retrospective law change on automated processes

In brief

• Election tax plans
• EU watch: the start of the new Commission
• Tax policies of the SNP and DUP
• UK industry bodies respond to OECD's 'pillar one' proposal

News

• HMRC manual tracker
• Public CbCR blocked in Council
• Fair Tax Mark highlights tech giants’ $100bn tax gap
• Company cars: advisory fuel rates for 1 December 2019
• Welsh land transaction tax guidance update: 3 December 2019
• New VAT rules for online marketplaces
• CIOT says OECD GloBE proposal ‘too complex’
• Crown dependencies update economic substance guidance
• OECD news: 4 December 2019
• EY survey highlights ‘uncertain’ international tax landscape
• Fall in tax evasion arrests
• HMRC guidance: 4 December 2019

Cases

• Spring Capital v HMRC
• C Simpson v HMRC
• Taylor Pearson (Construction) v HMRC
• RSR Sports v HMRC
• B A Jafari v HMRC

One minute with

• One minute with… Kate Featherstone