Legal News

Tax weekly highlights—22 February 2018

Published on: 22 February 2018
Published by a LexisNexis Tax expert

Table of contents

  • Companies and corporation tax
  • Review of the corporate intangible fixed assets regime
  • HMRC updates Company Taxation Manual
  • HMRC updates TV and video games manuals to reflect corporate loss reforms
  • Taxes management and litigation
  • Extension of time limits for assessments in offshore cases
  • HMRC provides update on digital services
  • HMRC updates appeals, reviews and tribunals guidance
  • Tax appeal video hearing pilot launched
  • HMRC publishes guidance on ‘reasonable care’
  • More sections of this document available when you sign-in to Lexis+ or register for a free trial.

Article summary

This week’s edition of Tax highlights includes: (1) a consultation on the corporate intangible fixed assets regime, (2) a consultation on the extension of time limits for assessments in offshore cases, and (3) a revised statement of practice on the mutual agreement procedure in double tax treaties.

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