Issue 1419

Analysis

• Budget 2018: The big picture
• Budget 2018: Economics view
• Budget 2018: The impact on MNCs
• Budget 2018: The impact on SMEs
• Budget 2018: Enforcement and compliance measures
• Budget 2018: A private client perspective
• Budget report 2018

News

• Budget 2018: spending the windfall
• Consultation on corporate capital loss restriction
• Creative sector tax reliefs after Brexit
• Estate agents brought within money laundering campaign
• Changes to SDLT filing and payment time limits
• Four more countries join BEPS inclusive framework
• New UK/Austria double taxation convention
• Bahamas added to UK’s money laundering watchlist
• Jersey publishes ‘economic substance’ legislation
• New HMRC general counsel and solicitor
• New HMRC guidance

Cases

• HMRC v Volkswagen Financial Services
• Benton v HMRC
• K Lo v HMRC
• HMRC v Parry and others

Reports

• Tax tables 2018