Issue 1384

Analysis

• Extending CGT to non-resident investors in UK real estate: levelling the playing field?
• Termination payments: what’s changing from 2018/19 onwards
• Hybrids: changes to HMRC’s revised draft guidance
• Private client briefing for January 2018
• HMRC’s consultation on VAT and vouchers
• International briefing for January 2018

In brief

• What will become of the SDLT super rate?
• IHT and the undead
• Transferable tax history to be introduced for North Sea oil and gas
• HMRC policy change on behaviour-based penalties

News

• Bill to create beneficial ownership register of UK property
• HMRC research into small company income
• Billions in unclaimed SME R&D relief
• Treasury committee rebukes chancellor over CGT payment window
• MPs propose IHT relief for gifts to referendum campaigns
• Commission proposes new VAT rules for reduced rates and SMEs
• Withdrawal of ESC on sports club affiliation fees
• VAT partial exemption: research
• Soft drinks industry levy
• Consultation on landfill tax regulations
• EU removes eight jurisdictions from tax havens blacklist
• OECD publishes comments on mandatory disclosure of CRS avoidance
• Scrutiny of Taxation (Cross-border Trade) Bill
• CIOT checklist of current penalties
• New HMRC guidance

Cases

• J Hicks v HMRC
• N Trigg v HMRC
• Cyclops Electronics and another v HMRC
• Christianuyi and others v HMRC
• Harley-Davidson Europe v HMRC

One minute with

• One minute with... Ed Denny

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