Issue 1390

Analysis

• Managed service companies: involuntary involvement
• Bilta v RBS: litigation privilege and tax investigations
• The corporate interest restriction: immediate considerations
• Tax and the City briefing for March 2018
• United Biscuits: VAT exemption for non-insurers
• Consultation on intangibles: finally...

In brief

• Digital dialogue
• Nestle: the delights of VAT zero-rating
• Revised HMRC guidance on the CIR
• Consultations: where are we now?

News

• Latest proposal for CCCTB
• NICs on termination payments and disguised remuneration
• Corporate interest restriction update
• Insurance companies
• First-year capital allowances
• PAYE settlement agreements
• Enactment of ESCs
• Transfer pricing guidelines
• Tonnage tax ‘flagging’
• Trust registration service penalties
• Land transaction tax registration opens in Wales
• Fulfilment business approval scheme
• Making tax digital for VAT
• Tax treaties
• Scottish landfill tax rates
• New HMRC guidance
• First unexplained wealth orders issued

Cases

• Synectiv v HMRC
• Taylor Wimpey v HMRC
• J Beacon v HMRC
• Essex International College v HMRC
• M Ashraf v HMRC

One minute with

• One minute with... Hui Ling McCarthy QC