Issue 1307

Analysis

• The lull before the storm
• The proposed corporate offence of failing to prevent tax evasion
• FB 2016: Hybrids – the latest changes
• FB 2016: Update on tax strategy publishing requirements
• VAT briefing for May 2016
• FB 2016: Carried interest – the latest changes

In brief

• Purposive construction and restricted securities
• The lull before the storm
• Update on apprenticeship levy

News

• Australia follows UK’s diverted profits tax lead
• Guidance on employment intermediaries’ travel expenses
• Business leaders welcome CGT changes
• BIS considers updating tips and troncs guidance
• VAT on buildings converted into dwellings
• New EU Customs Code comes into force
• US Treasury considers earlier country by country reporting
• ICIJ to release Panama papers data
• Markets in financial instruments delay
• Public opinion supports HMRC action on tax avoidance
• HMRC guidance

Cases

• The Charity Commission v Mountstar
• HMRC v Bristol and West
• T and C Bainbridge v P Bainbridge
• Mr and Mrs Hills v HMRC
• HMRC v SAE Education
• Staatssecretaris van Financiën v Het Oudeland Beheer BV

One minute with

• One minute with...Wendy Walton

Ask an expert

• BPR and investment in family company