Issue 1302

Analysis

• The VAT briefing for April 2016
• Your guide to Finance Bill 2016
• Review of the Business Tax Roadmap
• Stagecoach, loan relationships and the ‘fairly represents’ rule
• Things may look different in six months

In brief

• Failed claim to entrepreneurs’ relief
• Carried forward loss relief changes
• VAT, Vodafone and s 80 claims

News

• Finance Bill 2016 published
• Company distributions: government confirms new rules
• Potential OTS review to simplify computation of CT
• Corporation tax support for grassroots sport
• Apprenticeship levy guidance published
• Construction industry scheme compliance test simplified
• Scottish government to freeze income tax
• Responses to consultation on pensions tax relief
• Pensions auto-enrolment order
• Tax credits income disregard decrease
• ATED indexation
• VAT on women’s sanitary products
• VAT registration limits from 1 April 2016
• Landfill tax regulations: maximum credit on claims
• Double taxation treaties: OECD consultation on non-collective investment vehicles (non-CIVs)
• EU tax rulings committee questions banks
• Scotland Act receives royal assent
• Government to introduce ‘private fund limited partnerships’
• New HMRC guidance

Cases

• Cases: quarterly review

One minute with

• One minute with... Laurent Sykes QC

Ask an expert

• Capital allowances and the fixed value requirement