Issue 1338

Analysis

• Finance Bill 2017: Enablers of defeated avoidance schemes and penalties
• Draft Finance Bill 2017: the non-dom reforms
• HMRC’s Offshore Property Developers Task Force
• Hybrids: making sense of the draft guidance
• The multilateral convention to implement tax treaty related measures to prevent BEPS
• Private client briefing for January 2017
• HMRC’s VAT grouping consultation

In brief

• Brexit and the customs union
• VAT on the costs of tax avoidance

News

• Exiting the EU: the government outlines its priorities
• Government legislates for new private fund limited partnerships
• Savings (Government Contributions) Act
• Small Charitable Donations and Childcare Payments Act
• CGT on gilts
• Reporting pensions lump-sum death benefits
• VAT rate for Hungary
• Call for evidence on Scottish Air Departure Tax Bill
• Treasury committee report on making tax digital
• CIOT, IFS and IfG report on making better tax policy
• VAT enquiries yield most for HMRC
• New HMRC guidance

Cases

• R Atherton v HMRC
• M Danvers v HMRC
• HMRC v R Parry, H Piney and T Staveley
• N Williams v HMRC
• Wheels Common Investment Fund Trustees and others v HMRC
• The appellant v HMRC

One minute with

• One minute with... Helen Lethaby

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• Student accommodation and VAT