Issue 1389

Analysis

• Taxation of the digital economy: unilateral measures
• Mr Hammond may regret not having a March Budget
• Recent judicial review challenges to HMRC search warrants
• Establishing and operating EMI plans: pitfalls to avoid
• VAT briefing for March 2018

In brief

• IHT: enveloped UK residential property
• Beware! Leases: LBTT three-year review

News

• UK moves closer to digital tax
• Company cars: advisory fuel rates
• R&D tax relief
• Pensions lifetime allowance
• CGT annual exempt amount
• Welsh devolved taxes
• VAT grouping consultation
• ICAEW responds to the VAT and vouchers consultation
• Soft drinks industry levy
• Approval of new rules for EU ETS after 2020
• Revised statement of practice on mutual agreement procedure
• OECD consults on misuse of residence by investment schemes
• IOM postpones soft drinks industry levy
• IOM: new VAT penalty
• GAAR advisory panel publishes opinion on EFRBS
• Finance Bill 2018: Commons stages completed
• HMRC updates appeals reviews and tribunals guidance
• Draft amending order on tribunal composition published
• New HMRC guidance

Cases

• D Goldsmith v HMRC
• Kreuzmayr GmbH v Finanzamt Linz
• Supercar Drive Days v HMRC
• HMRC v NT ADA
• D J Wood v HMRC

One minute with

• One minute with... Janet Pierce

Ask an expert

• Transferable tax allowance on death