Issue 1332

Analysis

• What Donald Trump’s election means for US tax policy
• SME update for November 2016
• Private client briefing for November 2016
• Quarterly transfer pricing update: Autumn 2016
• VAT grouping: who is entitled to claim?

News

• Public CbCR may require unanimous agreement by EU member states
• OTS five year plan for aligning NICs and income tax
• Revised consultation on gift aid donor benefits rules
• HMRC ends Concentrix tax credit checking contract
• Childcare payments scheme
• EC consults on mandatory disclosure of aggressive tax planning
• EU Parliament report on new tax transparency measures
• EU Parliament report on anti-money laundering directive
• OTS sees little simplification in MTD
• New HMRC guidance
• Press watch

Cases

• K O’Donnell v HMRC
• Water Property v HMRC
• Odvolací finanční ředitelství v P Baštová
• T Heckingbottom v HMRC
• Football Mundial v HMRC
• Drinks Stop Cash & Carry v HMRC

One minute with

• One minute with... Kelly Stricklin-Coutinho

Ask an expert

• The new ‘dependent agent’ definition