Issue 1372

Analysis

• CJEU rules on the cost sharing exemption: surprise, surprise?
• The pressure builds on Philip Hammond’s Budget
• Tax and the City briefing for October 2017
• Tax reps on ISDA swaps
• Tesco Freetime: loyalty schemes and recipients of supplies

In brief

• The potential impact of US tax reform
• New spotlight on disguised remuneration
• The Barclay report

News

• Criminal offence for offshore evaders in force
• EC launches plans for definitive EU VAT system
• Trust registration service guidance
• Help-to-save accounts: administrative arrangements
• Government outlines future Customs Bill
• VAT treatment of pension fund management services
• Air departure tax risk to highlands and islands
• EU adopts new double taxation dispute resolution directive
• HMRC publishes new Banking Manual
• New HMRC guidance

Cases

• Farnborough Airport Properties Company and another v HMRC
• P Degorce v HMRC
• HMRC v Mercedes-Benz Financial Services UK
• The Queen’s Club v HMRC
• The Queen (on the application of R Clarke and others) v HMRC

One minute with

• One minute with... David Marcussen

Ask an expert

• Rebasing and unmixing