Issue 1380

Analysis

• DPT myth busting
• Highlights of the new Finance Bill
• The proposed tax changes for leased plant
• The VAT briefing for December 2017
• A practical approach to the corporate criminal offence
• The EC’s proposals for a definitive VAT system

In brief

• Tottenham Hotspur: termination payments
• The role of income tax in Scotland’s Budget
• Carried interest transitional rules

News

• Finance Bill 2018 published
• Consultation on MTD interest and sanctions for late payment
• Consultations on lease accounting changes
• Consultation on extending royalties withholding tax
• Oil and gas: technical note on revised definition of tariff receipts
• Securitisation companies
• VCT share exchanges
• Car and van benefit uprating
• Pension schemes: changes to administration of tax relief at source
• Consultation on rent-a-room tax relief
• Personal Portfolio Bonds
• Income tax basic rate and personal allowances
• EU moves forward on VAT fraud and e-commerce rules
• Construction services and zero-rated relief
• Consultation on transposing the EU vouchers directive into UK VAT law
• EU publishes first tax haven blacklist
• ECOFIN agrees EU approach on digital taxation
• OECD updates country-by-country reporting guidance
• DOTAS regime changes
• Jim Harra appointed second permanent secretary at HMRC
• Money service businesses
• New HMRC guidance

Cases

• The Queen on the application of D Hart and others
• Iveco v HMRC
• United Biscuits (Pension Trustees) and another v HMRC
• A Cooke v HMRC
• The Queen on the application of Archer v HMRC

One minute with

• One minute with... Huw Witty

Ask an expert

• Tax liability on the gift of (ungiven) objects