Issue 1417

Analysis

• How has the EU shaped the UK’s tax landscape?
• Taxing token generation events
• Private client briefing for October 2018
• VAT and the destination principle

In brief

• HMRC clarifies view on ‘residential property’ for SDLT purposes
• HMRC clarifies view on ‘residential property’ for SDLT purposes
• Labour’s ‘inclusive ownership funds’ proposal: is there a better way?
• ADR and negotiated agreements

News

• HMRC updates making tax digital for VAT timeline
• IFS highlights tough choices for chancellor
• OTS call for evidence on second business lifecycle review
• Withdrawal of CT concession for employer compliance settlements
• MTD pilot open
• eBay pays extra £7m following HMRC investigation
• Welsh landfill disposals tax
• Tax treaties with Serbia and Slovenia updated for MLI
• EU digital services tax hits legal snag
• OECD issues tax transparency reports for seven jurisdictions
• OECD publishes analysis of CRS avoidance
• Dominican Republic joins BEPS inclusive framework
• OECD publishes latest mutual agreement procedure statistics
• Finance Bill 2019 to be published on 7 November
• New HMRC guidance

Cases

• AN Checker Heating & Service Engineers v HMRC
• D George v HMRC
• HMRC v London Clubs Management
• Dixons Carphone v HMRC
• Nu-Pro v HMRC

One minute with

• One minute with... Karen Clark