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Tax weekly highlights—30 November 2017

Tax weekly highlights—30 November 2017
Published on: 30 November 2017
Published by: LexisPSL
  • Tax weekly highlights—30 November 2017
  • In this issue:
  • Publication of Finance Bill 2018
  • Employment taxes
  • Upper Tribunal confirms footballers’ termination payments not ‘from’ employment (HMRC v Tottenham Hotspur Ltd)
  • Anti-avoidance
  • Halifax and national tax systems (E Cussens and others v TG Brosnan)
  • Was expenditure incurred? (Marathon Oil UK v HMRC)
  • Capital gains
  • Was there a disposal for CGT purposes? (R Wright v HMRC)
  • More...

Article summary

This week’s edition of Tax highlights includes: (1) publication of the Finance Bill 2018, (2) the Upper Tribunal’s decision on termination payments in Tottenham Hotspur, and (3) a decision by the CJEU on the Halifax principle, in Cussens v Brosnan. or take a trial to read the full analysis.

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