Issue 1379

Analysis

• The road to VAT simplification
• Downbeat economic growth means disappointing tax revenue
• The new transfer pricing landscape
• Halsall: bad advice, limitation and tax avoidance
• International briefing for November 2017
• US tax reform nears its conclusion

News

• Update on US tax reform Bills
• Company cars: advisory fuel rates
• Television tax relief
• Influence of IHT reliefs and exemptions on estate planning
• Trust registration service guidance revised
• OECD approves 2017 update to model tax convention
• CIOT welcomes hope for postponed VAT accounting
• OECD releases further BEPS dispute resolution peer reviews
• Country-by-country reporting extension in Jersey
• Accurate records key to Scottish income tax collection
• HMRC keeps pressure on senior accounting officers
• MPs debate public country by country reporting
• New HMRC guidance

Cases

• HMRC v Tottenham Hotspur
• R Wright v HMRC
• Marathon Oil UK v HMRC
• E Cussens and others v TG Brosnan
• Beneficial House (Birmingham) Regeneration and another v HMRC

One minute with

• One minute with... Vaughn Chown

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• HMRC's revised approach to disputes