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Tax weekly highlights—17 May 2018

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Published on: 17 May 2018

Published by a LexisNexis Tax expert

Table of contents

Employment taxes
HMRC publishes consultation on short term business visitors from overseas branches of UK companies
EU State aid approval granted for EMI schemes
Taxes management and litigation
Upper Tribunal upholds refusal of costs application because HMRC had not acted unreasonably (Distinctive Care Ltd v HMRC)
Discovery assessments and the meaning of a trade (Jerome Anderson v HMRC)
CIOT publishes response to consultation on the extension of time limits for assessments in offshore cases
VAT
Was wine supplied as part of a promotion free of charge? (Marks and Spencer v HMRC)
International

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Article summary

This week’s edition of Tax highlights includes: (1) HMRC’s consultation on short term business visitors from overseas branches of UK companies, (2) the European Commission’s approval of the UK’s Enterprise Management Incentive (EMI) scheme under EU State aid rules, and (3) the UT’s decision in Distinctive Care Ltd to uphold the FTT’s refusal of a taxpayer’s application for costs.

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