Issue 1392

Analysis

• April 2018 tax changes: an A to Z guide
• IR35 tribunal victory for HMRC
• The OECD’s interim report on tax and digitalisation
• Hicks: discover the limits
• CBC reporting and transfer pricing documentation: what to expect in 2018?
• Cross-border disputes: tax stabilisation clauses
• International briefing for March 2018
• VAT for employment businesses: clarity at last?

In brief

• The Scottish rate resolution and pensions tax relief
• VAT and tourism in Northern Ireland

News

• OECD report on digital economy highlights differences
• HMRC to revise large business risk review process
• MTD pilot for self-employed taxpayers
• BEIS consults on insolvency and corporate governance
• Law Society responds to CIR and lease accounting changes
• Pensions automatic enrolment
• Childcare vouchers deadline extended
• Overseas pension schemes
• ISAs and child trust funds
• IPPR proposes combined income tax
• Brexit transition period extended to December 2020
• Tax treaties
• EU Parliament approves amended CCCTB directives
• New HMRC guidance

Cases

• Hargreaves Lansdown Asset Management v HMRC
• Sippchoice v HMRC
• News Corp UK & Ireland v HMRC
• W Tinkler v HMRC
• J Kellett v HMRC

One minute with

• One minute with... Ian Hyde

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• Taxation of image rights