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UK Tax News - Issue 31 (2019)

Topics include:

  • Delay to Budget;
  • Guidance on exclusion from anti-hybrids rules for regulatory capital;
  • Guidance on SBAs;
  • Off-payroll working reforms webinar;
  • BBC had control of presenter for IR35 to apply;
  • HMRC’s use of automated processes;
  • Cross-border Trade (Public Notices)(EU Exit)(Revocation) Regulations 2019;
  • Regulations amend ORIP rules;
  • Tax treaty developments;
  • Tribunal applies conforming interpretation to trust CGT exit charge;
  • HMRC guidance on cryptoassets