Issue 1316

Analysis

• Tax and the City briefing for July 2016
• Termination payments: a reality check?
• VAT briefing for July 2016
• The changing world of preferential tax regimes

In brief

• Discovery assessments: can a discovery become stale?
• King rules on partnership tax dispute

News

• Chancellor plans CT rate below 15%
• Taxing profits from trading in and developing UK land
• Beneficial ownership information exchange
• EC proposals on tax transparency and money laundering
• OECD guidance on country by country reporting
• OECD BEPS discussion drafts
• First meeting of new OECD inclusive framework on BEPS
• International ‘platform for collaboration on tax’ seeks views
• US country by country reporting regulations
• US/Luxembourg tax treaty amendment
• Finance Bill 2016: Public Bill Committee
• Digital Economy Bill
• HMRC guidance

Cases

• English Holdings v HMRC
• Coal Staff Superannuation Scheme Trustees v HMRC
• Zipvit v HMRC
• HMRC v Imperial College of Science, Technology and Medicine
• Iveco v HMRC
• Sword Services and others v HMRC

One minute with

• One minute with...John Lovell

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• Transfer pricing and customs values