Issue 1409

Analysis

• The new regime for taxation of non-resident property gains
• The multilateral instrument: a timetable
• The UK’s emerging response to the EU’s ATAD
• US tax reform: the GILTI and FDII provisions
• International briefing for July 2018
• VAT groups and Taylor Clark
• Simplifying the UK tax system

In brief

• Brexit: five key tax takeaways
• HMRC’s review of its civil information powers
• Draft legislation on DPT true-up interest
• EMI share options: a new transparency obligation
• Draft FB 2019 changes to rent-a-room relief
• The extension of the VAT grouping rules
• Alexa: what about the non-tech savvy?

News

• OTS suggests PAYE equivalent for online platform workers
• Oil and gas taxation
• Draft Bill for beneficial ownership register published
• Q&As on new deemed-domicile rules
• Damp-proofing products standard rated for VAT
• Preventing VAT avoidance through ‘offshore looping’
• European Commission notifies infringement proceedings against UK
• UK/Mauritius protocol in force
• OECD/IMF report on tax certainty
• Ukraine signs BEPS multilateral instrument on tax treaties
• GAAR advisory panel publishes new opinion on EFRBS
• Disguised remuneration loan charge payment terms revised
• Draft legislation to clarify late payment interest
• Publishing deliberate defaulters ‘not an effective deterrent’

Cases

• HMRC v Taylor Clark Leisure
• A Scott v HMRC
• HMRC v Jigsaw Medical Services
• R Tager and the personal representatives of the estate of O Tager v HMRC
• Jazztel v HMRC

One minute with

• One minute with... highlights of 2018 so far