Issue 1444

Analysis

• Discovery assessments: the Court of Appeal in Tooth
• EU tax policy: progress and priorities
• International tax for SMEs
• Main residence relief: the tricky bits

In brief

• Import VAT for non-owners, Brexit and customs duty
• Allocating profits between accounting periods

News

• CIOT president stresses professional standards and cultural change
• OTS report on simplifying tax for smaller businesses
• Committee recommendations on Registration of Overseas Entities Bill
• Research finds IHT has little influence on gifting behaviour
• Reduced VAT rate for energy-saving materials
• New 'tobacco for heating' category
• Tax treaties with France, Singapore and Finland updated for MLI
• Brunei Darussalam removed from list of CRS reportable jurisdictions
• Aruba, Barbados and Bermuda removed from EU tax havens blacklist
• New GAAR advisory panel opinions

Cases

• National Car Parks v HMRC
• M Shaw (as nominated member of TAL CPT Land Development Partnership) v HMRC
• Sea Chefs Cruise Services GmbH v Ministre de L’Action et des Comptes publics
• C Swales v HMRC
• HMRC v R Tooth

One minute with

• One minute with... Paul Davison

Practice guides

• International tax for SMEs
• Main residence relief: the tricky bits