Issue 1339

Analysis

• Draft Finance Bill 2017 rules on the substantial shareholdings exemption
• Tax implications for fintech
• The BEPS multilateral instrument: anti-abuse provisions
• International briefing for January 2017
• Water Property Ltd and the VAT anti-avoidance rules

News

• Brexit requires Act of Parliament
• Government consults on industrial strategy
• Consultation on limited partnerships
• VAT appeal updates
• Voice identification for SA and tax credits helplines
• UK/Turkmenistan tax treaty
• UK/United Arab Emirates tax treaty
• UK/Estonia tax treaty: royalties
• Transfer pricing toolkit for developing countries
• HMRC to demand offshore entity disclosure
• HMRC expands ‘affluent unit’
• New HMRC guidance
• JITSIC selects targets following Panama papers

Cases

• R (on the application of Miller and another) v Secretary of State for exiting the European Union
• Maypine Construction v HMRC
• Wiltonpark and others v HMRC
• Doran Bros v HMRC
• Sjelle Autogenbrug I/S v Skatteministeriet
• NHS Greater Glasgow and Clyde Health Board v HMRC
• Mercedes Benz Italia v Agenzia delle Entrate Direzione Provinciale Roma 3

One minute with

• One minute with... Stephen Alleway

Ask an expert

• Gender pay gap reporting