Legal News

Tax weekly highlights—21 June 2018

Published on: 21 June 2018
Published by: LexisPSL
  • Tax weekly highlights—21 June 2018
  • In this issue:
  • Brexit
  • European Commission and UK publish joint statement on progress of Withdrawal Agreement
  • Policy paper on post-Brexit company law
  • International
  • Losses of foreign permanent establishments (A/S Bevola and Jens W Trock ApS v Skatteministeriet)
  • Law Society and ICAEW publish responses to HMRC’s consultation on tax avoidance involving profit fragmentation
  • Employment taxes
  • Close company loan waiver remuneration planning scheme fails at FTT (Esprit Logistics and others v HMRC)
  • More...

Article summary

This week’s edition of Tax highlights includes: (1) tax aspects of the latest negotiations on the agreement for the withdrawal of the UK from the EU, (2) the Court of Justice’s decision in A/S Bevola and Jens W Trock ApS Skatteministeriet that the reasoning in Marks & Spencer applies to the losses of a foreign permanent establishment, and (3) the First-tier Tax Tribunal’s decision in Esprit, about a director’s loan waiver scheme. or take a trial to read the full analysis.

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