Issue 1387

Analysis

• VAT and intangibles: VAT in a blockchain world
• Transfer pricing of intangibles
• Private client briefing for February 2018
• Farnborough: disqualifying arrangements for loss surrenders
• Barker v Baxendale Walker: an adviser’s duty to warn

In brief

• Post-Brexit pressures on HMRC & the Border Force
• VAT and charity funding classification
• Tax and the ‘good work plan’

News

• Employment status consultation
• Leading businesses set out new principles on responsible tax
• Securitisation companies
• Scottish devolved taxes
• Pension scheme returns
• Consultation on LBTT first-time buyers relief
• European Commission sets out approach to post-Brexit arrangements
• OECD releases updates on CbC reporting and preferential tax regimes
• Finance Bill 2018 report stage

Cases

• The Queen (on the application of M Carlton and others) v HMRC
• HMRC v R Tooth
• B Knibbs and others v HMRC
• Hastings Insurance Services v HMRC
• Snow Factor v HMRC

One minute with

• One minute with... Maya Forstater

Practice guides

• Transfer pricing of intangibles