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Tax and the City briefing for October 2016

Speed read

HMRC successfully defends another judicial review of its issue of an advance payment notice; this time, however, the court has some harsh words to say about HMRC’s conduct of the tax dispute. Advisers and financial institutions will be required to issue client notifications on exchange of information by the end of August 2017, as regulations and related guidance are published by HMRC. The European Commission announces its ‘scoreboard’ – to help member states draw up a common list of non-cooperative tax jurisdictions. Draft amendments to the Change of Accounting Practice Regulations for loan relationships and derivative contracts are published by HMRC.

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