Issue 1324

Analysis

• First step towards EU list of ‘non-cooperative’ jurisdictions
• Tax and the City briefing for September 2016
• SME update
• Making tax digital: examining the consultations
• The worldwide disclosure facility

News

• Apprenticeship levy: are you ready?
• FA 2016 receives royal assent
• FB 2017 draft clauses to be published on 5 December 2016
• CGT entrepreneurs’ relief tax avoidance scheme
• Small Charitable Donations and Childcare Payments Bill
• Corporation tax forms and leaflets
• Oil and gas taxation
• Transposition of 4th money laundering directive
• Lifetime ISA: updated technical note
• HMRC to trial joint childcare service
• VAT on pension fund management costs
• VAT on overseas retailers using online marketplaces
• Raw tobacco approval scheme draft regulations
• EC opens new fiscal state aid investigation
• Risk indicators for EU blacklist
• Pakistan signs multilateral convention
• Andorra taxation agreement approved by EU
• Guernsey consults on CBCR
• Beneficial ownership
• HMRC’s disclosure facilities
• HMRC ploughs on with accelerated payment notices
• New HMRC guidance

Cases

• P Routier and C A Venables v HMRC
• R Alberg v HMRC
• S Murray-Hession v HMRC
• Jon Stewart & Co v HMRC
• Senatex Gmbh v Finanzamt Hannover-Nord
• Barlis 06 – Investimentos Imobiliários e Turísticos SA v Autoridade Tributária e Aduaneira
• Landkreis Potsdam-Mittelmark v Finanzamt Brandenburg

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• One minute with... Jeremy Smith

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• Acquiring the shares of a departing employee shareholder