Issue 1326

Analysis

• Tax rulings and state aid: why the Commission's approach is highly questionable
• Country by country reporting: practical issues
• UK tax issues on US merger agreements
• VAT briefing for October 2016

In brief

• Some surprisingly strong tax numbers
• Non-doms and UK residential property
• Bring on the revolution!

News

• Government to trigger Brexit by end of March 2017
• Business rates revaluation
• Loan relationships and derivative contracts
• National minimum wage
• Personal savings allowance
• Consultation on a new penalty for participating in VAT fraud
• VAT place of supply for insurance repair services
• Beneficial ownership
• CIOT highlights difficulties with Scottish approach to taxation
• New HMRC guidance

Cases

• Quarterly review of tax cases: Autumn 2016

One minute with

• One minute with... Judith Knott

Ask an expert

• Remittance basis and carried interest