Issue 1369

Analysis

• Hely-Hutchinson: was HMRC merely unfair or ‘conspicuously unfair’?
• Draft Finance Bill 2018
• SAO reasonable steps: lessons from Thathiah
• Private client briefing for September 2017
• VAT: from VADR to DOTAS

News

• Finance Bill 2018 draft clauses
• EU ministers discuss taxing digital giants
• R&D and patent box relief claims rise
• Largest companies double provisions for tax disputes
• Trusts registration service penalty easement
• Help-to-save accounts draft regulations
• OECD sees tax competition increasing
• CRS exchanges begin this month
• Double taxation agreements
• Ireland stands by 12.5% CT rate
• HMRC consults on MTD regulations
• HMRC consults on large business risk review
• HMRC spotlights income trust schemes
• Finance (No. 2) Bill 2017 committee stage
• HMRC legislates four more ESCs
• Scottish government in cross-party discussions on income tax
• HMRC guidance

Cases

• HMRC v Findmypast
• Trustees of the P Panayi Accumulation & Maintenance Settlements v HMRC
• Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Sofia v ‘Iberdrola Inmobiliaria Real Estate Investments’ EOOD
• Oco and another v HMRC

One minute with

• One minute with... Laura Charkin

Ask an expert

• Technical services: withholding tax