Issue 1401

Analysis

• Off-payroll working in the private sector
• The UK tax system: from trust to transparency
• Extending short term business visitors relief to overseas branches
• EIS knowledge intensive fund consultation
• VAT briefing for June 2018

In brief

• Penalties and reasonable excuses
• The consultations closing in June

News

• OTS report on savings income taxation
• Public register of beneficial ownership: government reporting obligation
• Next steps towards definitive VAT system
• HMRC counts the cost of future customs arrangements
• Signatories to online marketplaces agreement
• New EU certification for alcohol excise duties
• Council adopts new EU rules for tax planning intermediaries
• Bahamas and Saint Kitts & Nevis move off EU blacklist
• Council agrees updated EU tax good governance provision
• OECD releases CBC reporting peer reviews
• Paraguay signs multilateral convention on tax matters
• IRS targets non-resident individuals in new campaigns
• Tax treaties
• New HMRC guidance

Cases

• Leekes v HMRC
• Bayonet Ventures LLP and R K Howard v HMRC
• Bratt Autoservices Company v HMRC
• HMRC v Summit Electrical Installations
• The Queen (oao G R Haworth) v HMRC

One minute with

• One minute with... Jill Gatehouse