Issue 1341

Analysis

• Tax disputes in 2017
• International trade questions surrounding Brexit
• Close company loans and participators
• BT Pension Trustees: possible extension of remedies for breach of EU law
• Tax and the City briefing for February 2017
• The European Commission’s proposals to reform e-commerce

In brief

• Making tax digital: timetable remains challenging
• Draft Scottish Budget 2017/18
• Tax relief on clawback of bonuses
• Hybrids: relevant assumptions

News

• Brexit and customs arrangements
• IFS Green Budget
• Off-payroll working in the public sector
• Workplace pensions automatic enrolment
• Government implements pension advice allowance
• Scottish income tax rates
• Aviation EU emissions trading system
• BEPS peer reviews
• Enactment of ESCs
• Establishment of Scottish Tribunals
• New HMRC guidance

Cases

• MVM Magyar Villamos Művek Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság
• Morgan Lloyd Trustees and another v HMRC
• Marriott Rewards and another v HMRC
• Crest Nicholson and others v HMRC
• Lyle & Scott and others v HMRC

One minute with

• One minute with... Ben Jones

Ask an expert

• VAT on charity mail packs