Issue 1400

Analysis

• A simple journey through the business lifecycle
• Conegate: interpretations of the value shifting rule
• International briefing for May 2018
• Hire purchases: a new opportunity to defer VAT?

In brief

• Audit and the big four
• EU digital tax proposal
• Revenue Scotland’s second corporate plan

News

• Consultation on private sector off-payroll working rules
• HMRC survey of mid-size businesses
• ‘Crypto-assets’ taskforce meets
• Company cars: advisory fuel rates
• Income tax in Wales from April 2019
• Scottish land and buildings transaction tax amendments
• Welsh land transaction tax technical guidance
• OECD update on preferential tax regimes
• UAE joins BEPS inclusive framework
• New CIOT president stresses professional standards
• Annual reporting of interest payments by financial institutions
• New HMRC guidance

Cases

• J Anderson v HMRC
• D M Kyte v HMRC
• Coal Staff Superannuation Scheme Trustees v HMRC
• Buckingham Bingo v HMRC
• Distinctive Care v HMRC

One minute with

• One minute with... Caroline Turnbull-Hall

Ask an expert

• Double taxation treaty passport scheme for tax transparent debt funds