Issue 1432

Analysis

• OECD’s consultation on the tax challenges of digitalisation
• US tax reform: outbound investment
• Conditional contracts and the time of disposal
• International tax review for February 2019

In brief

• State aid and the Belgium excess profits case
• Common misconceptions about the UK tax system
• LIBOR to be replaced
• Partnership expenses

News

• OECD consults on digital economy taxation
• HMRC updates loan charge briefing
• Financial secretary updates Parliament on MTD
• Consultation on plastic packaging tax
• HMRC outlines phased approach for pre-arrival import declarations
• Government lays Crown dependencies customs orders
• Austria/UK treaty
• OECD peer reviews on dispute resolution and treaty shopping
• Tax avoidance ‘spotlights’
• New designated recognised stock exchanges
• HMRC guidance: 21 February 2019

Cases

• R Atherton v HMRC
• L Tang v HMRC
• Macleod and Mitchell Contractors and W Mitchell v HMRC
• Kingdom of Belgium v European Commission
• Metropolitan International Schools v HMRC

One minute with

• One minute with... Michael Cashman