In this week's Tax Update:


  • The Finance Bill (Finance Act 2018) to be published on 1 December
  • The US tax reform bill known as the 'Tax Cuts and Jobs Act' was released on 2 November

Tax and employment

  • The Scottish Government proposes further income tax increases from April 2018
  • HMRC issues new guides for agents and taxpayers regarding disguised remuneration
  • The Employment Appeal Tribunal (EAT) agrees with Employment Tribunal's (ET) ruling that Uber drivers are workers with employment rights.


  • The CJEU rules that a cake's sell-by date can be criterion for the VAT liability
  • OTS releases its report on VAT with 23 recommendations for making the tax simpler

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