Issue 1320

Analysis

• Publishing corporate tax strategies
• Examining the tax assurance commissioner’s latest report
• Greene King: loan relationships and accounting issues
• Brisal: a matter of withholding
• Quarterly transfer pricing briefing: Summer 2016
• VAT briefing for August 2016

In brief

• FB 2016: Hybrid and other mismatch rules
• EBTs: where are we now?
• Security for PAYE
• 'One minute with': recent highlights

News

• BEPS will fail unless secrecy lifted, say MPs
• Tyrie presses Hammond on OTS
• Avoidance involving managed service companies
• HMRC’s winding-up petitions on the rise
• HMRC’s business tax account customers: CT forms
• EU prospectus directive changes
• Pensions lifetime allowance protection online service
• HMRC’s personal tax account customers: claiming refunds
• Scottish government consults on devolved social security benefits
• Responses to consultation on devolved APD in Scotland
• Country by country reporting and partnerships
• UK/Senegal double taxation convention in force
• OECD BEPS discussion draft for banking and insurance sectors
• Promote growth through progressive tax systems, says OECD
• HMRC guidance

Cases

• Greene King and another v HMRC
• Cyclops Electronics and Graceland Fixing v HMRC
• HMRC v Caithness Rugby Football Club
• Fairway Lakes v HMRC
• A Bayliss v HMRC
• R (on the application of Vital Nut Co. Ltd and another) v HMRC
• The personal representative of M Wood (deceased) v HMRC

One minute with

• 'One minute with': recent highlights

Ask an expert

• Demerging a company involved in an ongoing legal dispute