Issue 1311

Analysis

• Tax transparency round up
• 20 questions on the Common Reporting Standard
• HMRC’s misunderstanding of accelerated payment notices
• The public finances and the Brexit vote
• VAT briefing for June 2016

In brief

• Lessons from Fessal on tax and human rights
• Update on the Anti-Tax Avoidance Directive
• HMRC’s misunderstanding of accelerated payment notices
• The public finances and the Brexit vote

News

• HMRC withdraws APNs before judicial review
• Consultation on reform of the substantial shareholdings exemption
• Consultation on corporation tax loss relief reforms
• HMRC considers UK transfer pricing secondary adjustments
• Consultation on intermediaries legislation for public sector
• Lloyd’s Underwriters
• Bank levy: amended definitions of high quality liquid assets
• Company cars: advisory fuel rates
• Consultation on implementation of ‘help to save’
• HMRC delays to client notification obligations regulations
• EU adopts VAT action plan
• EU holds minimum VAT rate
• Landfill tax: taxable disposals and hazardous waste
• EU adopts amended directive for country by country reporting
• EU takes forward non-cooperative jurisdictions blacklist
• Extending the double taxation treaty passport scheme
• New Oil and Gas Authority
• Lords Constitution Committee warns on risks of fiscal devolution
• HMRC guidance

Cases

• Project Blue v HMRC
• Investec Asset Finance and Investec Bank v HMRC
• HMRC v National Exhibition Centre
• Bookit v HMRC
• Envirotec Denmark ApS v Skatteministeren
• The Queen (on the application of W Graham and others) v HMRC

One minute with

• One minute with...Michael Steed

Ask an expert

• VAT on insurance claims handling