Issue 1410

Analysis

• Publishing tax strategies: meaningful or boilerplate?
• Extending HMRC’s civil information powers
• Prudential: the end of the road for compound interest?
• Private client briefing for August 2018
• Tax and the City August briefing 2018
• Draft Finance Bill changes to VAT groups: pros and cons
• The new EU VAT rules on B2C distance selling
• VAT and a ‘no deal’ Brexit

In brief

• Offshore Propcos: the switch to UK corporation tax
• Self's assessment: Amazon
• Will Brexit delay the draft Scottish Budget?
• HMRC’s 2017/18 transfer pricing and DPT statistics show its extra effort is paying off
• NRCGT tax return late filing penalties: confusion all round?
• MOO: a moot point?

News

• HMRC guidance for a Brexit ‘no deal’ scenario
• Calls to delay extension of public sector IR35 rules to private sector
• HMRC publishes CEST tool test results
• Consultation on money laundering supervision fees
• Company cars: advisory fuel rates
• Latest LBTT technical bulletin
• Using the tax system to address plastic waste
• Former Yugoslav Republic of Macedonia joins BEPS inclusive framework
• Requirement to correct guidance updated
• Tax avoidance ‘spotlight’ on umbrella companies
• Football clubs braced for HMRC challenge
• MLR supervision ‘fit and proper’ test
• New HMRC guidance
• HMRC updates guidance on company winding-up TAAR
• Commencement of EIS and VCT changes
• Measuring the yield from DPT
• HMRC introduces money laundering penalty admin charge
• HMT discussion paper on economic value of data
• New UK/Belarus DTC in force
• Rates of interest paid by and to HMRC and the devolved tax authorities
• Crown Dependencies consult on substance requirements for companies
• Amazon appeals against Luxembourg state aid decision
• Education Manual updated to reflect Brockenhurst case
• OTS scopes further review of business lifecycle
• Oil and gas taxation: draft guidance
• VAT cost-sharing exemption
• OECD invites input on latest MAP peer reviews
• Other BEPS developments
• New tax avoidance ‘spotlight’
• Welsh income tax

Cases

• SSE Generation v HMRC
• TGE Gas Engineering GmbH – Sucursal em Portugal v Autoridade Tributária e Aduaneira
• Viking Motors and others v Tallinna linn, Maksu-ja Tolliamet
• Done Brothers (Cash Betting) and others v HMRC
• J White v HMRC
• Adecco UK (and others) v HMRC
• HMRC v DPAS
• Prudential Assurance Company v HMRC
• Totel v HMRC

One minute with

• One minute with... Robin Dabydeen