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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