Issue 1327

Analysis

• Next steps in corporate tax policy: an EU perspective
• Tax avoidance: problem solved or solutions just beginning?
• Making sense of the cost of tax avoidance
• Tax and the City briefing for October 2016
• AXA and VAT exempt payment services revisited
• The post-Brexit interpretation of UK VAT law

News

• FATF report to G20 on beneficial ownership
• Enhanced capital allowances for low-emission cars
• FRC guidance on annual reports
• Capital taxes exemptions for national heritage assets
• Innovative finance ISAs
• Tax credits in Northern Ireland
• International agreement for aviation emissions offsetting scheme
• Aggregates levy
• Gibraltar corporate tax regime: EU state aid investigation
• EU Parliament enquiry examines Bahamas leaks
• HMRC’s data-gathering powers
• HMRC records management policy
• New HMRC guidance

Cases

• TMD Gesellschaft für transfusionsmedizinische Dienste mbH v Finanzamt Kassel II – Hofgeismar
• Six Continents v HMRC
• Маya Маrinova ET v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite
• European Commission v Luxembourg
• I K Lambert v HMRC
• D J Butler v HMRC
• Bastionspark and others v HMRC

One minute with

• One minute with... Mathew Oliver

Ask an expert

• The interaction of capital allowances and chargeable gains