Issue 1336

Analysis

• VAT in 2016: or Brexit, pursued by a bear(1)
• EU tax developments in 2016
• Tax and the City in 2016
• The ever-growing challenge of managing tax disputes and risks

In brief

• 2016: that was the year that was...

News

• CCCTB under fire
• Hybrid and other mismatches regime: draft guidance
• Venture capital trusts: returns of information
• Patent box grandfathering
• Securitisation companies
• Climate change levy
• Life insurance companies: distributions
• Car and van benefit uprating
• Personal allowances uprating
• Gift aid through digital giving platforms
• VAT treatment of colouring and dot-to-dot books
• Lords committee advocates post-Brexit customs union extension
• Raw tobacco approval scheme
• VAT on small imports
• UK/Uruguay double taxation convention
• EU adopts directive on access to beneficial ownership information
• Jersey high-value residents’ tax regime
• OTS reviews of stamp duty and VAT
• HMRC directions for employment related securities and EMI returns
• New HMRC guidance

Cases

• Cases of the year: 2016