Issue 1408

Analysis

• VAT and customs duty after Brexit: preparing for the unknown
• The Brexit white paper: tax notes
• Brexit: Parliament takes control
• Wayfair: signposting a fairer way for global taxation?
• Developments in discovery

In brief

• The absurdities in Schedule 10
• Forecasting Scottish tax revenues
• The extended time limits for offshore assessments: practical points

News

• Trade and Customs Bills clear Commons
• HMRC annual report and accounts 2017/18
• HMRC steps up MTD guidance
• VAT liability of bicarbonate of soda
• VAT on motor dealer deposit contributions
• New customs declaration service
• Final list of UK reservations and notifications under BEPS MLI
• Further consultation on offshore indirect transfers
• Updated guidance on requirement to correct
• HMRC's tax avoidance litigation
• HMRC targets ‘deliberate’ errors
• New HMRC guidance

Cases

• JDI International Leasing v HMRC
• A and R Bradshaw v HMRC
• Pertemps v HMRC
• P Groves v HMRC
• V Vasudeva v HMRC

One minute with

• One minute with... Paul Aplin