Issue 1403

Analysis

• HMRC’s approach to handling enquiries and disputes: practitioners’ views
• EU state aid approval for EMI schemes
• Non-resident landlords: the move to corporation tax
• US tax reform: practical aspects
• Hargreaves Lansdown and platform ‘loyalty payments’
• Private client briefing for June 2018

In brief

• The new rules on termination payments
• Tax penalties and good faith pension scheme transfers

News

• Temporary customs arrangement for NI border until 2021
• FTSE 100 companies see rising tax enquiry costs
• Draft legislation on new company reporting requirements
• New CGT calculators
• VAT reverse charge for construction services
• Commission publishes EMI state aid decision letter
• BVI mounts legal challenge to public registers of beneficial ownership
• Protocol to UK/Uzbekistan DTC in force
• Liberia signs multilateral convention on tax matters
• Commission proposes funding for EU customs and Fiscalis programmes
• Draft legislation for Finance Bill 2019
• HMRC’s ‘inflexible’ approach to enquiries and disputes
• HMRC appoints new head of customer strategy and tax design
• New HMRC guidance

Cases

• Project Blue v HMRC
• MEO – Serviços de Comunicações e Multimédia SA v Autoridade Tributária e Aduaneira
• The Rank Group v HMRC
• GE Hayhurst and J Hayhurst Partnership and others v HMRC

One minute with

• One minute with... Jasmin Bryan