Issue 1301

Analysis

• Budget 2016: A to Z guide of the key tax announcements
• Budget 2016: The big picture
• Budget 2016: The impact on MNCs
• Budget 2016: The private client perspective
• Budget 2016: The impact on SMEs
• Budget 2016: Enforcement and compliance aspects
• Budget 2016: The economic view

In brief

• Budget 2016: The big picture
• Budget 2016: The impact on MNCs
• Budget 2016: The private client perspective
• Budget 2016: The impact on SMEs
• Budget 2016: Enforcement and compliance aspects
• Budget 2016: The economic view

News

• Budget 2016: 'neutral overall'
• ICAEW guidance on distributable profits
• ICAEW survey on ‘making tax digital’
• Construction industry scheme mandatory online filing
• Non-resident CGT charge return relaxation
• New innovative finance ISA
• PAYE and pensions
• National Insurance contributions
• Devolved air passenger duty in Scotland
• Union Customs Code
• OECD transparency peer review reports
• European Parliament committee on tax rulings
• New fees for payment by credit card

Cases

• UBS AG v HMRC and DB Group Services v HMRC
• Executors of W Connell v HMRC
• A Castledine v HMRC
• Nestle UK v HMRC
• Shanklin Conservative and Unionist Club v HMRC
• C Edwards-Moss and D Edwards-Moss v HMRC

One minute with

• One minute with...Lynnette Bober

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• Overpayment relief