Issue 1321

Analysis

• The proposals targeting tax avoidance enablers
• The further consultation on non-dom reforms
• A very cloudy outlook for the public finances
• Initial thoughts on HMRC’s ‘making tax digital’ proposals
• Ingenious Film Partners 2: tribunal recharacterises commercial investments
• English Holdings: CT losses against IT profits

In brief

• The proposals on salary sacrifice and BIKs
• Do we still need a GAAR?
• Initial thoughts on HMRC’s ‘making tax digital’ proposals
• VAT on kits

News

• Company cars: advisory fuel rates
• Consultation on a pensions advice allowance
• Five more countries sign multilateral convention
• HMRC’s worldwide disclosure facility opens on 5 September
• Tackling the hidden economy
• New board members for OTS
• Apple received €13bn in illegal Irish state aid
• HMRC promises faster repayments through personal tax accounts

Cases

• Ingenious Games LLP and others v HMRC
• Acornwood LLP and others v HMRC
• A Chappell v HMRC
• J Anderson v HMRC
• D Jacobson & Sons v HMRC
• A Frosh and others v HMRC
• C Rowledge v HMRC

One minute with

• One minute with... Lynne Rowland

Ask an expert

• UK resident non-dom HNWI with substantial assets overseas