Issue 1356

Analysis

• The CPP principle: lessons from Brockenhurst and Colaingrove
• Party political tax proposals
• Tax in the manifestos
• Why I’m challenging Uber
• An election campaign with a lot to say about tax

In brief

• Why I’m challenging Uber
• Kaczmarczyk: penalties for failure to file return
• Brexit and references to the CJEU
• An election campaign with a lot to say about tax

News

• EU agrees on hybrid mismatches and targets tax advisers
• CIOT queries HMT on post-election Finance Bill
• Company cars: advisory fuel rates
• Welsh Land Transaction Tax Act receives royal assent
• MEPs amend digital market VAT proposals
• OECD peer review of BEPS Action 6 on treaty abuse
• OECD advises pragmatic approach to City after Brexit
• IFS highlights lack of manifesto policy detail
• Taxing robots
• ICAEW produces MTD agent planning checklist
• New HMRC guidance

Cases

• A and T Hancock v HMRC
• J O’Donnell v HMRC
• Ingenious Games LLP and others v HMRC
• J & B Hopkins v HMRC
• G Pitcher v HMRC

One minute with

• One minute with... Philip Spencer

Ask an expert

• Licensing a software management tool