Issue 1425

Analysis

• Examining the draft Scottish Budget
• The VAT world in 2018
• The corporate tax world in 2018
• If you could make one change to tax...
• Private client review of 2018
• Tax compliance and enforcement in 2018

In brief

• Act now or risk being unable to trade within the EU, HMRC warns
• 2019 predictions as Brexit and MTD loom

News

• Draft Scottish Budget highlights
• ECON committee report on ‘significant digital presence’
• Government responds to consultation on reform of limited partnership law
• NICs treatment of termination payments
• Welsh rates of income tax
• VAT legislation to counter insurance ‘looping’ arrangements
• SDLT payment window
• Commission sets out new VAT rules for e-commerce
• EU approves extension of UK’s VAT road fuel scale charges
• Government opens funding scheme for customs declarations
• Tax treaty with Poland updated for MLI
• OECD sees shift towards corporate and consumption taxes
• Austria/UK tax treaty
• Finance Bill 2019: public bill committee concludes
• New HMRC guidance

Cases

• Top five cases of 2018

One minute with

• If you could make one change to tax...