Issue 1391

Analysis

• Private client briefing for March 2018
• Spring Statement 2018: economics review
• Spring Statement 2018: compliance and enforcement aspects
• Spring Statement 2018: corporate tax and the digital economy
• Spring Statement 2018: the tax report
• Spring Statement 2018: the big picture

In brief

• MTD for VAT: impossible, impractical or unduly onerous?
• Terminal Markets Order: please terminate
• Dutch withholding tax
• EBTs and the new ‘outstanding loan’ charge

News

• Spring statement: update on corporate tax and the digital economy
• Consultation on allowing entrepreneurs’ relief for gains before dilution
• Consultation on role of online platforms in ensuring tax compliance
• Consultation on EIS knowledge-intensive funds
• Consultation on extending the security deposit regime to CT and CIS
• Consultation on cash and digital payments in the new economy
• NIC rates, limits and thresholds
• Consultation on tax relief for self-funded work-related training
• ATED returns online
• Consultation on options for the VAT registration threshold
• Consultation on VAT split payment for online sales
• Fulfilment house due diligence scheme
• EC infringement proceedings on VAT zero-rate and customs duty losses
• Aviation EU ETS
• Welsh landfill disposals tax
• Commission highlights harmful tax practices in latest country reports
• Council approves new EU reporting rules for tax planning intermediaries
• OECD model disclosure rules for CRS avoidance schemes
• Ireland appoints escrow agent for Apple state aid recovery
• Finance Bill 2018
• Anti-money laundering guidance for the accountancy sector
• New HMRC guidance

Cases

• Conegate v HMRC
• Marcandi v HMRC
• Cavendish Green v HMRC
• City Shoes (Wholesale) and others v HMRC
• The First De Sales Limited Partnership and others v HMRC

One minute with

• One minute with... Isobel d'Inverno

Ask an expert

• Initial coin offerings and VAT