Issue 1340

Analysis

• Brexit, article 50 and the separation of powers
• DOTAS: where are we now?
• DOTAS: when do the rules apply?
• The EC’s state aid ruling on Apple
• Corporate interest restriction: a structural flaw
• VAT briefing for February 2017
• A little bit of breathing space for Hammond

In brief

• A little bit of breathing space for Hammond
• Reader feedback: hybrids
• HMRC tightens up on informal transfer pricing discussions

News

• Making tax digital responses and draft legislation
• Corporate interest restriction: revised draft legislation
• Corporation tax loss relief: revised draft legislation
• Enlarging social investment tax relief: draft legislation
• Off-payroll working in the public sector: draft NICs regulations
• Deemed domicile for income tax, IHT and CGT: revised draft legislation
• Scottish rate of income tax
• Scottish landfill tax
• OECD BEPS mutual agreement procedure
• More countries sign up to automatic exchange of country-by-country reports
• PAC demands more clarity on taxation of HNWIs
• New HMRC guidance

Cases

• In Eqiom SAS, previously Holcim France SAS Enka SA v Ministre des finances et des comptes publics
• Branded Garden Products v HMRC
• Oak Tree Motor Homes v HMRC
• J Campbell v HMRC
• Westminster Trading and others v HMRC
• Taylor Construction v HMRC

One minute with

• One minute with... Ali Kazimi

Ask an expert

• Preparing for the new offence of failing to prevent tax evasion