Issue 1375

Analysis

• New rules on partnership taxation
• The puzzling strength of the public finances
• Strict liability criminal offences for offshore activities
• Intra-group services and transfer pricing
• VAT briefing for November 2017

In brief

• McQuillan and ordinary share capital
• New tax gap figures

News

• HMRC to recruit thousands more staff in preparation for Brexit
• EU opens state aid investigation into CFC regime
• Celebrities sue over Eclipse film investment scheme
• Professional bodies ask for further trust registration deadline extension
• European Commission publishes latest customs tariff
• EU consults on fair taxation of digital economy
• UK and Ukraine sign DTC amending protocol
• Peru signs Multilateral convention
• Tax gap continues slow fall
• Finance Bill progress
• HMRC updates litigation and settlement strategy
• Welsh devolved taxes administration
• New HMRC guidance

Cases

• HMRC v Balhousie Holdings
• J Hardy and R Moxon v HMRC
• The English Bridge Union v HMRC
• R (on the application of) T M Jimenez v the FTT and HMRC
• P Saunders v HMRC
• I Miah, A Uddin and A Zalil v HMRC

One minute with

• One minute with... John Pindard

Ask an expert

• When can HMRC withhold VAT repayments?