Issue 1418

Analysis

• Tax issues for online platforms
• International review for October 2018
• Ryanair: holding companies recovering VAT
• In conversation with Sir Oliver Letwin
• The OTS strategic review on HMRC guidance

In brief

• Fund managers and the new offence for failing to prevent evasion
• Self’s assessment: What’s wrong with a digital user tax?
• Appeal rights in respect of information notices

News

• CIOT counsels chancellor against interim digital tax
• FATF update on regulation of virtual assets
• Revised Q&As on deemed-domicile rules
• Government support for customs intermediaries ahead of Brexit
• OECD and World Bank call for whole-of-government approach to tax evasion
• HMRC investigates football industry
• Welsh rates of income tax
• HMRC to review 2016/17 tax computations
• Mel Stride declines Finance Bill sub-committee appearance
• New HMRC guidance

Cases

• Ryanair v HMRC
• The Wellcome Trust v HMRC
• HMRC v Stoke by Nayland Golf and Leisure
• The Queen on the application of PML accounting v HMRC

One minute with

• One minute with... Sophie Donnithorne-Tait