Issue 1404

Analysis

• HMRC as regulator, investigator and litigator
• Project Blue, SDLT sub-sales and s 75A
• Commercial purpose: a new standard in EU law?
• Leekes and loss streaming
• HMRC’s consultation on VAT ‘split payments’

In brief

• NHS funding: why the rush to raise new taxes?
• Pimlico Plumbers

News

• OTS proposes accounts-based capital allowances
• HMRC evaluation of EMI scheme
• Easement for employer-supported childcare schemes
• RTI penalty easement extended
• IFS argues lower employment rights don’t justify lower taxes
• Survey of protected trusts and non-reporting funds
• Retrospective effect for LBTT group relief amendment
• VAT liability of goods supplied on approval
• Tax gap in 2016/17
• HMRC guidance

Cases

• A/S Bevola and Jens W. Trock ApS v Skatteministeriet
• Pimlico Plumbers and another v Smith
• JP Whitter (Water Well Engineers) v HMRC
• Esprit Logistics Management and others v HMRC
• Redwood Birkhill v HMRC

One minute with

• One minute with... Dominic Mathon