Issue 1377

Analysis

• EMI options: detailing the deed
• Scotland’s devolved taxes: the practical reality
• The latest on the banking code of conduct on tax
• Jimenez: taxpayer’s information out of HMRC’s reach
• Dishonesty and the failure to prevent evasion
• Private client briefing for November 2017
• Recent measures countering MTIC fraud

News

• Uber obstacles
• NICs measures deferred to April 2019
• CT instalments for ‘very large companies’
• Consultation on PAYE regs amendments
• HMRC extends TRS deadline for new trusts
• ISAs after death of account holder
• HMRC to consult further on alcohol duty admin changes
• HMRC’s next steps for tobacco duty evasion
• EU reaches provisional agreement on EU ETS after 2020
• OECD sets out five-point action plan on tax crime
• BEPS news
• Tax treaties
• Disguised remuneration settlement terms
• GAAR amendments
• HMRC must act now to avoid customs ‘catastrophe’
• New HMRC guidance

Cases

• Alpha International Accommodation v HMRC
• A and S Peck v HMRC
• HMRC v Metropolitan International Schools
• PGPH v HMRC
• M Pearson v HMRC

One minute with

• One minute with... Jeremy Woolf