Issue 1395

Analysis

• Hastings: when does a fixed establishment exist?
• A tax on a tax: charging SDLT on VAT
• Ladbroke, unallowable purpose and deemed loans
• IR35 lessons from Ackroyd and MDCM
• The building blocks of customs classification
• Will binding arbitration improve cross-border dispute resolution?
• Private client briefing for April 2018

In brief

• Rethinking research: MiFID II and VAT
• Rethinking research: MiFID II and VAT
• SAYE contributions holiday change

News

• OTS examines tax on the life cycle of a business
• Capital allowances and designating assisted areas
• Report published assessing the first year of the apprenticeship levy
• Benefits in kind and electric vehicles
• New inquiry into post-Brexit customs arrangements
• WRA publishes further technical guidance on LTT
• Law Society reveals HMRC is contacting firms regarding VAT treatment of electronic searches
• Landfill tax penalties guidance
• WRA publishes guidance on landfill disposal tax
• Uzbekistan: tax treaty
• HMRC’s proposed changes to the MLI
• Spain: MAP
• HMRC updates AEOI guidance
• OECD reports on taxing personal savings and net wealth
• EU Joint Transfer Pricing Forum update
• PAC to examine HMRC on performance progress
• ICAEW publishes new digital format PCRT
• Pensions tax guidance
• CIOT warns of fake APNs

Cases

• Aria Technology v HMRC
• HMRC v S West
• Grand UK and others v HMRC
• European Commission v Kingdom of Belgium
• Goode Cuisine Company v HMRC

One minute with

• One minute with... Charles Yorke