A few things appeared in the draft Finance Bill which may raise eyebrows, writes Peter Vaines (Field Court Tax Chambers).
Whilst the UK has been a strong proponent of the BEPS recommendations generally, there are indications that the UK will not adopt all the measures designed to clamp down on the artificial avoidance of permanent establishment status. What does this mean for the future implementation of BEPS? asks Rebecca Reading (RSM UK).
The CJEU has issued its decision in Santander, and the EC has published the full non-confidential version of its decision in the Apple case. They suggest an uphill struggle for Ireland and Apple in their attempt to overturn the EC’s decision, write Caroline Ramsay & Heather Self (Pinsent Masons).
David Smith takes a look at the economic outlook for 2017.
Graham Elliott (City & Cambridge Consultancy Ltd) comments on the FTT decision in Inspired by Service Ltd.
Some of the 2016 highs and lows in the world of tax.
Rather than changing the IR35 rules for the public sector, it might have been better to await the outcome of the government’s review of the wider issues at stake, writes Colin Ben-Nathan (KPMG in the UK).
Can you claim both SEIS income tax relief and Sch 5B (rather than Sch 5BB) CGT relief on the same expenditure? asks Brass Tax (BKL Tax).
The UK government continues to use the real estate sector as its ‘go to’ source of tax revenue, writes Elliot Weston (Hogan Lovells).