Issue 1382

Analysis

• US tax reform: examining the Tax Cuts and Jobs Act of 2017
• What does 2018 have in store for the economy?
• Tax policy making: a new ‘new approach’?
• Why the EC regards the group financing exemptions as state aid

In brief

• Non-UK resident landlords to be taxed on UK property gains
• IFS report on recent additions to HMRC powers
• Lloyds, redundancy payments and VAT

News

• Taxation (Cross-border Trade) Bill
• Revive small profits rate to help SMEs, say accountants
• Group relief and carried-forward losses
• TRS update for 'digitally-excluded' agents
• Pension schemes information requirements
• Wales: Land transaction tax
• Gaming duty
• EU rules on access to beneficial ownership information in force
• Tax relief on contributions 'pre-condition' for pan-European pension
• Mongolia joins BEPS inclusive framework
• European Union (Withdrawal) Bill
• Finance Bill progress
• HMRC updates standard for agents
• Penalties for deliberate errors on the rise
• New HMRC guidance

Cases

• R (on the application of Rowe and Others) v HMRC
• Lloyds Banking Group v HMRC
• ING Intermediate Holdings v HMRC
• P Cannon v HMRC
• I P Barker v Baxendale Walker Solicitors and others

One minute with

• One minute with... Christiana HJI Panayi

Ask an expert

• AEO and Brexit