Issue 1413

Analysis

• HMRC’s 2018/19 business risk review pilot
• Taking issue with follower and accelerated payment notices
• Private client briefing for September 2018
• Adecco: employment contract has primacy
• Opinion: Why we need an annual wealth tax

In brief

• Which sector pays the greatest share of corporation tax?
• Scottish air departure tax: left in the hangar?

News

• Commission plans move away from unanimity on tax matters
• Corporate interest restriction guidance
• Survey shows businesses slow to prepare for MTD
• Help-to-save scheme opens in full
• European Commission publishes notice on Brexit and VAT
• Taxation (Cross-border Trade) Act: royal assent
• Luxembourg did not break EU state aid rules
• OECD’s work on taxation for 2018/19
• Other OECD news
• Lords committee calls for evidence on HMRC powers and MTD
• CIOT and ATT update guidance on requirement to correct
• Budget date uncertainty
• Yield from civil fraud investigations on the rise
• New HMRC guidance

Cases

• Professional Game Match Officials v HMRC
• C&D Foods Acquisition ApS v Skatteministeriet
• DAC Beachcroft v HMRC
• H Armstrong v HMRC

One minute with

• One minute with... Lee Hamilton