Issue 1411

Analysis

• In conversation with HMRC’s Jim Harra
• Some room for manoeuvre for Philip Hammond
• Legal challenge to two UK reliefs: another EU uncertainty
• The trust registration service one year on
• Totel: pay now, argue later
• The VAT briefing for September 2018

In brief

• McLaughlin: unmarried couples and tax
• Is entrepreneurs’ relief for the chopping block?

News

• CIOT guidance on requirement to correct
• Government defends legislative procedures for Customs Bill
• SAYE option scheme: postponed contributions
• New signatories to online marketplaces agreement
• ECON committee amends proposal for SME VAT scheme
• Commission publishes non-confidential version of Engie state aid decision
• OECD releases fourth round of tax dispute resolution peer reviews
• New Crown dependencies DTAs
• HMRC opened 27 serious tax evasion cases involving large businesses last year
• HMRC pays £343,500 to fraud hotline callers
• New HMRC guidance

Cases

• B Gilbert v HMRC
• D Atherley v HMRC
• E Thomson and others v HMRC
• Olive Garden Catering Company v HMRC
• G and M McHugh v HMRC

One minute with

• One minute with... Jonathan Bremner