Issue 1405

Analysis

• The new DOTAS hallmark for inheritance tax
• The new EU tax disclosure rules: practical challenges
• Sippchoice and Bayonet Ventures: HMRC’s misguided approach to pension schemes
• International briefing for June 2018
• VAT reverse charge for construction services proposals
• VAT and economic activity: from Longridge to Wakefield College

In brief

• Letter to the editor: In support of the LSS
• Digital economy taxation in the EU
• Haworth: ‘relevance’ for follower notices

News

• France and Germany seek ‘actual tax convergence’
• EMI regulations follow state aid approval
• Fifth money laundering directive
• Retrospective relief from LBTT additional dwelling supplement
• EU countermeasures against US tariffs
• Time limit extended for VAT public sector refunds
• ECOFIN agrees compromise on measures against EU VAT fraud
• EU fixes minimum standard VAT rate
• Luxembourg’s tax rulings for Engie broke state aid rules
• OECD guidance on hard-to-value intangibles and transactional profit splits
• Vanuatu signs multilateral convention on tax matters
• Irish MPs question sustainability of corporate tax base
• New HMRC guidance

Cases

• Ardmore Construction v HMRC
• Abbotsley and others v HMRC
• Hutchison 3G UK v HMRC
• J Fraser v HMRC
• S Duncan v HMRC

One minute with

• One minute with... Ray McCann