Issue 1415

Analysis

• Holding shares through partnerships: some observations
• Tribunal decides football referees are self-employed
• The taxation of non-permanent establishments
• Intangible assets: developing a tax strategy
• VAT briefing for October 2018

In brief

• Daniels: duality of purpose
• Could an increase in stamp duty for non-UK residents work in practice?

News

• Revenue Scotland raises £707m in devolved taxes
• Chancellor pushes digital services tax
• Treasury proposes reform of apprenticeship levy
• Rise in R&D tax credits claims
• Reminder to report cryptocurrency income and gains
• FTSE100 companies failing to mention tax evasion
• Government plans SDLT surcharge for foreign buyers
• ECOFIN makes progress on EU VAT reforms
• BEPS news
• Budget 2018 will be on Monday 29 October
• New HMRC guidance

Cases

• W Reeves v HMRC
• Daarasp and Betex v HMRC
• HMRC v D Higgins
• HMRC v a taxpayer (ex parte)
• The Serpentine Trust v HMRC

One minute with

• One minute with... Francois Chadwick