Issue 1383

Analysis

• The royalties withholding tax consultation: non-UK UK source
• Brexit, Air Berlin and the 1.5% stamp duty charge: reasons to be cheerful
• Spurs FC severance payments: remuneration or damages?
• Marathon Oil and the boundaries of purposive construction
• Tax and the City briefing for January 2018
• VAT briefing for January 2018

In brief

• De Silva fails to strike gold
• Is there a solution to the post-Brexit import VAT conundrum?

News

• PAC warns HMRC workload risks ‘catastrophic consequences’
• HMRC extracts back taxes from Apple
• Video games tax relief
• Further trust registration service update
• Tax-free childcare scheme
• Welsh land transaction tax
• Soft drinks industry levy
• VAT refunds to public sector bodies
• Welsh landfill disposals tax
• European Commission postpones revision of tobacco duties
• Panama signs CRS multilateral competent authority agreement
• HMRC guidance on serial tax avoidance regime
• Finance Bill progress
• Devolved Welsh taxes
• HMRC investigations average almost three years
• New HMRC guidance

Cases

• HMRC v A V Lomas and others
• HMRC v A V Lomas and others
• HMRC v English Holdings
• Hamamatsu Photonics Deutschland GmbH v Hauptzollamt München
• HMRC v LIFE Services
• H A Hashmi and others v HMRC

One minute with

• One minute with... Sue Laing

Ask an expert

• Transfer pricing documentation: the master file and local file