Issue 1317

Analysis

• IP withholding tax: is the UK overreaching?
• Private client briefing for July 2016
• The proposed changes to DOTAS hallmarks for IHT
• Examining the revised EC Anti-Tax Avoidance Directive

In brief

• IP withholding tax: is the UK overreaching?
• Examining the revised EC Anti-Tax Avoidance Directive

News

• Finance Bill 2016: conclusion of Public Bill Committee
• CIOT submissions on Finance Bill
• OTS response to simplifying gift aid small donations scheme
• ICAEW seeks further apprenticeship levy amendments
• Land transaction tax in Wales
• Place of supply for insurance repair services
• EU and Monaco sign new tax transparency agreement
• OECD BEPS developments
• MEPs vote for tax haven sanctions, patent box rules and CCCTB
• IMF calls for US corporate tax reform
• HMRC research report on intermediaries legislation
• Adjudicator’s Office 2016 annual report
• HMRC guidance

Cases

• Farnborough Airport Properties Company and Farnborough Properties Company v HMRC
• ING Intermediate Holdings v HMRC
• The Queen on the application of ELS Group v HMRC
• N Brown Group and JD Williams and Company v HMRC
• D-Media Communications v HMRC
• HMRC v J Ariel

One minute with

• One minute with... Stuart Sinclair

Ask an expert

• Collective enfranchisement