One word we will be hearing a lot in 2016 – and indeed over the next few years – is digital, writes Paul Aplin (A C Mole & Sons and chairman of the ICAEW Tax Faculty Technical Committee).
HMRC’s revised DPT guidance is an improvement on the interim version and more clearly delineates the scope of the tax, writes Ben Jones (Eversheds).
The EU Commission bites into McDonald’s franchise structure, writes Nick Skerrett and Gary Barnett (Simmons and Simmons).
The VAT discrimination against temporary staff continues, writes Graham Elliott (City & Cambridge Consultancy Ltd).
Taxpayers should think about the consequences before agreeing to HMRC’s latest initiative to further influence taxpayer behaviour, writes Michael Avient (UHY Hacker Young).
Favourable borrowing forecasts give chancellor some wiggle room, writes John Hawksworth (PwC).
The Autumn Statement was mercifully light on new measures to tackle avoidance and evasion, writes Jason Collins (Pinsent Masons).