Issue 1399

Analysis

• A closer look at the EC’s proposed digital services tax
• Hastings and the rise of consumer-based taxation
• Encountering intangibles: some practical suggestions
• Private client briefing for May 2018
• Making tax digital for VAT: practical issues
• MTD for VAT checklist

In brief

• Consultation on reform of limited partnership law
• One tax mistake and you’re out
• Consultation on extension of offshore time limits
• Reader feedback: tax abuse and insolvency

News

• FST provides update on MLI ratification
• Saint Lucia and Bahrain
• EMI scheme receives EU state aid approval
• PAYE for short-term visitors from overseas branches
• UK’s tax regime remains competitive
• Consultations on red diesel and VED for vans
• Council reaches agreement on EU money laundering directive
• OECD consults on revisions to transfer pricing guidelines
• Australian Budget signals digital taxation review
• CIOT critical of extending offshore assessment time limits
• HMRC guidance

Cases

• Marks and Spencer v HMRC
• S Davies v HMRC
• HMRC v Volkswagen Financial Services (UK)
• Ryanair v HMRC
• S Bolland v HMRC

One minute with

• One minute with... Kate Curnow