Issue 1368

Analysis

• Robots, technological change and taxation
• An end to the ‘direct jurisdiction’ of the CJEU: ‘red line’ or pink blur?
• An evolving approach to corporate residence
• Tax and the City briefing for September 2017
• SAE Education Ltd: Court of Appeal defines ‘colleges’ of universities

News

• Budget and two Finance Bills
• PAYE late-filing penalty easement extended
• Pearson publishes country-by-country report
• Exemption for infected blood scheme payments
• CGT manual updated for investors’ relief
• HMRC concedes relaxation on receipts for truckers’ overnight allowances
• VAT refunds to museums and galleries
• Welsh Landfill Disposals Tax Bill receives royal assent
• Brunei Darussalam signs multilateral convention on tax matters
• OECD releases further guidance on country-by-country reporting
• EU to propose ‘virtual’ permanent establishments
• Guidance on new criminal facilitation of tax evasion offences
• Scottish government sets out programme for 2017/18
• Tax payments
• HMRC regional centre comes to Leeds
• HMRC guidance

Cases

• E Cussens and others v T G Brosnan
• HMRC v M and E McQuillan
• The Personal Representatives of the Estate of M W Vigne v HMRC
• Avon Cosmetics v HMRC
• RDS Driving Services v HMRC

One minute with

• One minute with... John Preston

Ask an expert

• Disposal of EIS shares