Issue 1393

Analysis

• 2018 EU VAT rates and compliance information
• Tax reform in the digital economy: recent OECD and EC activity
• HMRC’s notice powers and safeguards
• Amazon case: towards transfer pricing harmonisation?
• Employment tax issues and the corporate criminal offences
• The VAT briefing for April 2018

In brief

• LBTT group relief and share pledges
• A green, yellow and white Brexit

News

• New DOTAS IHT hallmark guidance
• Childcare voucher scheme to close on 4 October
• Oil and gas taxation: decommissioning relief deeds
• Tax reliefs for Scottish taxpayers
• Scottish government consults on LBTT group relief amendment
• Landfill tax
• Customs civil penalties
• European Scrutiny committee seeks clarity on VAT after Brexit
• BEPS multilateral instrument implementing order
• UK/Switzerland tax treaty
• GAAR advisory panel opinion on second EFRB scheme
• HMRC updates GAAR guidance
• New HMRC guidance

Cases

• Cases: quarterly review (Spring 2018)

One minute with

• One minute with... James Hill

Ask an expert

• Should I opt to tax my investment property?