Issue 1412

Analysis

• HMRC challenged over CRS information exchange rules
• Exel Computer Systems: car fuel benefit and the ‘fair bargain’ principle
• Requirement to correct offshore tax non-compliance
• Tax and the City briefing for September 2018
• Hastings Insurance: access to documents filed at the tribunal

In brief

• KD Media and the VAT default surcharge
• Reforming capital allowances
• Armstrong: the meaning of consent for digital communications

News

• Government abandons abolition of class 2 NICs
• Tonnage tax
• VAT changes to supplies of digital services from January 2019
• VAT treatment of residential domestic service charges
• OECD annual report on tax policy reforms
• OECD examines tax registration and collection mechanisms
• OECD releases seven new transfer pricing country profiles
• Tax policy and intergenerational fairness
• Treasury invites representations for Budget 2018
• Temporary agent authorisation for digital disclosure service
• HMRC guidance

Cases

• Hastings Insurance Services Ltd & HMRC v KPMG LLP
• G Daniels v HMRC
• Rowhildon v HMRC
• The Director of the Serious Fraud Office v Eurasian Natural Resources Corporation
• M Mooney-Hynes and P Brennan v HMRC

One minute with

• One minute with... Tasneem Kadiri