Issue 1306

Analysis

• FB 2016: Withholding tax on royalties
• Public CBCR for multinational enterprises
• What changes does the Union Customs Code bring?
• International briefing for April 2016

In brief

• Easinghall Ltd and discovery assessments
• Tax simplification: what now for the OTS?
• Fine dining or fine distinction?

News

• IFS says piecemeal taxes create uncertainty
• Consultation on ending NIC elections for unapproved share schemes
• Action plan for reform of anti-money laundering regime
• Treasury Committee queries impacts of Making Tax Digital
• Consultation on part-surrenders and part-assignments of life insurance policies
• SDLT higher rates and alternative finance transactions
• HMRC’s VAT appeals updated to April 2016
• Bermuda signs up to country-by-country reporting
• MEPs approve automatic exchange of country-by-country reports
• Environmental taxes make up 6.3% of EU tax revenues
• 32 countries in beneficial ownership information exchange pilot
• Crown dependencies and overseas territories – beneficial ownership arrangements
• Committee questions validity of country-by-country reporting regulations
• Finance Bill 2016 carry-over
• HMRC guidance

Cases

• Fidex v HMRC
• MF Fowler v HMRC
• J Lewis v HMRC
• Clavis Liberty 1 LP v HMRC
• G4S Cash Solutions v HMRC
• Thermo Timber Technology v HMRC

One minute with

• One minute with... Richard Woolich

Ask an expert

• VAT claims for golf and other sports clubs