Issue 1394

Analysis

• 20 questions on the substantial shareholding exemption
• HMRC’s new business risk review
• Exactly what shares count as ‘employment-related securities’?
• Tax and the City briefing for April 2018
• DPAS: VAT exempt payment services revisited

In brief

• Personal service companies
• Digital lessons for HMRC
• EMI state aid approval lapses

News

• EU state aid approval lapses for EMI share options
• Consultation on measures to prevent profit fragmentation
• Termination payments changes take effect
• CIOT highlights complexities of new Scottish income tax
• Land transaction tax technical guidance
• UK close to data exchange agreement with Amazon and eBay
• OECD issues revised CRS handbook and country reports
• Consultation on review of gaming duty accounting periods
• New HMRC guidance

Cases

• Travel Document Service & Ladbroke Group International v HMRC
• MDCM v HMRC
• HMRC v Investec Asset Finance
• A O Clarke v HMRC
• S and U Patel v HMRC

One minute with

• One minute with... Jern-Fei Ng