Issue 1386

Analysis

• Rowe and Vital Nut: Court of Appeal dismisses APN judicial review challenge
• Tax and the City briefing for February 2018
• Tax themes in acquisition financing
• Inheritance tax and the requirement to correct
• With great power, comes great responsibility

In brief

• US persons abroad hit by Trump’s repatriation tax
• Will the EU put the UK on a tax blacklist post-Brexit?
• Maersk Oil: ‘just and reasonable’ apportionment

News

• UK may need post-Brexit state aid framework
• Simplifying PAYE settlement agreements - draft regulations
• Updated draft guidance on Northern Ireland CT regime
• Managed service companies and tax avoidance
• VCT share-for-share exchanges
• NICs amendments
• Trust protections and CGT changes
• Scottish higher rate threshold change
• Qualifying care relief
• Welsh land transaction tax
• New customs declaration service
• Taxation (Cross-border Trade) Bill
• Climate change levy reduced rate
• Welsh landfill disposals tax
• Responses to consultation on legislating ESCs
• New HMRC guidance

Cases

• Maersk Oil North Sea UK and another v HMRC
• Lunar Missions v HMRC
• M Higgins v National Crime Agency
• B Youngman v HMRC
• Superior Import/Export and others v HMRC

One minute with

• One minute with... David Quentin

Ask an expert

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