Issue 1367

Analysis

• Interest barrier update
• The GAAR panel’s first ruling: a reasonable decision?
• US tax reform effort moves to centre stage
• UK/EU customs relations post-Brexit: frictionless trade?
• VAT briefing for September 2017

In brief

• Future customs arrangements: the VAT aspects
• A Scottish approach to taxation
• Beware HMRC’s SDLT calculator

News

• Finance Bill to be published on 8 September
• Chancellor responds to OTS report on corporation tax computations
• Government renews pledge to the North Sea oil and gas industry
• Company cars: advisory fuel rates
• Public sector hit by off-payroll tax changes
• Trusts registration service deadline extended
• Non-doms worth £9.3bn to UK exchequer
• Rise in online retailer VAT registrations
• Chancellor responds to OTS report on modernising stamp duty
• Calculating remote gaming duty on freeplays
• Cambodia, Greenland, Haiti and Madagascar join OECD global forum
• HMRC seeks £25bn in underpaid tax from large businesses
• Football’s image rights and wrongs
• New HMRC guidance

Cases

• BlackRock Investment Management v HMRC
• S Bailey v HMRC
• Tesco Freetime and another v HMRC
• The NT Advisors Partnership v HMRC
• SAE Education v HMRC

One minute with

• One minute with... Richard Asquith

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• Offshore gains: s 13 and general CGT issues