Issue 1335

Analysis

• Section 77 stamp duty relief and company reorganisations
• FII group litigation ruling on tax on foreign sourced dividends
• VAT groups and deal costs: why HMRC’s policy needs rethinking
• Cost sharing exemption: the end or the beginning?
• Consultations: Where are we now?
• The public benefit infrastructure exemption
• Highlights of the draft FB 2017 employment tax provisions

News

• Tax legislation day
• OTS examines the ‘gig economy’
• Scottish income tax powers
• EU VAT changes for digital single market
• Raw tobacco registration scheme
• OECD releases further country by country reporting guidance
• PAC flags concerns over HMRC performance
• Tyrie probes MTD legislative timetable

Cases

• M Wickersham v HMRC
• J A Thornton v HMRC
• B & K Lavery Property Trading Partnership v HMRC
• G K Patel v HMRC
• ETB (2014) Ltd v HMRC

One minute with

• One minute with... Heather Miller

Ask an expert

• US LLCs: tax issues for non-US members

Reports

• Consultations: Where are we now?