Issue 1334

Analysis

• The increased importance of the Upper Tribunal
• The taxation of pay-outs under buy-side warranty and indemnity insurance policies
• R&D relief: importance of payment
• VAT briefing for December 2016
• GMAC: getting bad debt relief right
• Deeper and deeper in debt

In brief

• Is changing the IR35 rules really the answer?
• SEIS and CGT deferral: can you mix?
• The APPG event on HMRC
• Real estate: the ‘go to’ source of tax revenue?
• Deeper and deeper in debt

News

• Government responds to OTS reviews of small companies and NICs
• Company cars: advisory fuel rates
• HMRC steps up transfer pricing enquiries
• OTS review of stamp duty on paper transactions
• Welsh government introduces landfill disposals tax Bill
• OTS review of VAT
• UK IPT sixth highest in EU
• OECD publishes tax treaty multilateral instrument
• EU publishes model taxpayers’ code
• Macau, Mauritius and Ukraine join BEPS inclusive framework
• Scottish rate of income tax
• Updated charter for budget responsibility
• New HMRC guidance

Cases

• Heating Plumbing Supplies v HMRC
• Heating Plumbing Supplies v HMRC
• The test claimants in the Franked Investment Income group litigation v HMRC and Evonik Degussa UK Holdings and others v HMRC
• J P Whitter (Waterwell Engineers) v HMRC
• Biffin and others v HMRC
• Chartridge Developments v HMRC

One minute with

• One minute with... Ken Almand

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