Issue 1388

Analysis

• Simplification: what’s coming next?
• Trigg: QCBs and the limits of purposive interpretation
• HMRC v Lomas and others: an interesting case
• International briefing for February 2018
• In conversation with the EC’s Stephen Quest

In brief

• CIR update: 31 March deadlines
• Litigation privilege

News

• Scottish Parliament: income tax plans
• EU considers ‘stop-gap’ digital tax
• Consultation on corporate intangible fixed assets regime
• New rules for termination payments on or after 6 April 2018
• R&D tax relief: amended claims for staff costs
• OTS scopes IHT review
• Trust registration service: further updates
• Revenue Scotland guidance on LBTT leases 3-year review
• Welsh land transaction tax rates and bands
• Welsh government to propose new vacant land tax
• Governments making poor use of energy taxation
• EU Parliament to set up new TAXE 3 committee
• OECD consults on misuse of ‘residence by investment’ schemes
• Consultation on extending offshore time limits for assessment
• New HMRC spotlight on contractor loan schemes
• HMRC digital services update
• New HMRC guidance
• Chancellor abandons red box for Spring Statement

Cases

• Christa Ackroyd Media v HMRC
• Fortyseven Park Street v HMRC
• Nestle v HMRC
• European Commission v Federal Republic of Germany
• Greenisland Football Club v HMRC

One minute with

• One minute with... Rhiannon Kinghall Were

Ask an expert

• Finally tackling disguised remuneration arrangements