Issue 1427

Analysis

• The profit diversion compliance facility: a welcome opportunity or a trap to be avoided?
• HMRC guidance on cryptoassets for individuals
• Vacation Rentals: reliance on HMRC’s business briefs
• Entrepreneurs’ relief: HMRC relents on changes
• Tax and the City briefing for January 2019
• Off-payroll working: lessons from the BBC’s experience

In brief

• Sun, sand and suspicious tax authorities
• The WTO as tax scarecrow?
• Loan charge concession in Finance Bill

News

• EU roadmap for ending unanimity on taxation
• New disclosure facility for companies subject to DPT
• Time running out to settle on loan charge, warns LITRG
• Pensions lifetime allowance
• Gift aid small donations scheme
• Customs, VAT and excise regulations for a no-deal Brexit
• Making tax digital pilot opens to VAT groups
• Marketplaces hit with over 4,000 VAT ‘joint and several liability’ notices
• Belize signs and Monaco ratifies BEPS multilateral instrument
• Busy times for HMRC’s worldwide disclosure facility
• Draft regulations extending security deposit legislation to CT and CIS
• Bill Dodwell appointed new OTS tax director
• New HMRC guidance

Cases

• R Dennis v HMRC
• Anglian Water Services v HMRC
• HMRC v Greenisland Football Club
• Supaglazing v HMRC
• M Redman v HMRC

One minute with

• One minute with... John Hood