Issue 1328

Analysis

• The proposed changes to corporation tax loss relief
• Six Continents: cross-border dividend tax
• SME update for October 2016
• Quarterly tax treaty briefing: Autumn 2016

News

• Criminal facilitation of tax evasion
• Property companies fear £700m hit from corporate interest restrictions
• NIC elections retained for unapproved employee share schemes
• Help-to-save scheme
• Government drops plans for secondary annuities market
• Welsh land transaction tax to include higher rate for additional properties
• Revenue Scotland accepts partial charities relief from LBTT
• VAT representatives
• VAT recovery by public bodies
• OECD Centre on Green Finance and Investment
• DOTAS guidance updated
• CIOT calls for tightly targeted enabler penalties
• Criminal Finances Bill tackles money laundering and tax avoidance
• New HMRC guidance

Cases

• A V Lomas and others v HMRC
• M L Salinger and J L Kirby v HMRC
• HMRC v K Zombory-Moldovan
• A Desmond Manifold v HMRC
• Spring Capital v HMRC
• N Bevan v HMRC

One minute with

• One minute with... Philippa Roles

Ask an expert

• Penalties: whether disclosure is prompted