Issue 1371

Analysis

• 20 questions: The reforms to the taxation of non-UK domiciliaries
• The EC’s communication on digital taxation
• VAT briefing for October 2017

In brief

• Vigne and IHT business property relief
• BT Pension Scheme
• Making tax digital: where are we now?

News

• EC concludes Amazon received illegal state aid from Luxembourg
• US lays out framework for tax reform
• OTS calls for evidence on capital allowances and depreciation
• Tax risk growing in UK
• HMRC extends suspension of NMW enforcement in social care sector
• Welsh government publishes rates for new devolved taxes
• EU launches new ‘customs decisions system’
• EU VAT gap narrows slightly in 2015
• UK and Belarus sign tax treaty
• Renewed warning on disguised remuneration schemes
• 'Self-reporting' tax evasion facilitation offences
• New HMRC guidance

Cases

• Quarterly review of tax cases: Autumn 2017

One minute with

• One minute with... Rita de la Feria

Ask an expert

• SDLT on purchase of site for development