Issue 1342

Analysis

• Five recommendations for restoring trust in HMRC
• SDLT: planning for higher rates transactions
• The new facility for partial closure notices
• RBS Rights Issue Litigation and legal advice privilege
• Private client briefing for February 2017
• Quarterly tax treaty briefing: Winter 2017
• M&A input tax recovery by holding companies: an elementary issue?

News

• Swiss reject corporate tax reforms
• Treasury finalises plans for transposing MiFID II
• ‘Negative taxable earnings’ from employment
• ISAs after death of account holder
• EU Parliament toughens stance on public CBCR
• Australia introduces DPT Bill
• UK/Netherlands agreement on dividends
• Disguised remuneration avoidance schemes
• HMRC revenue from construction industry investigations falls
• HMRC takes longer to close enquiries
• New HMRC guidance

Cases

• Associated Newspapers v HMRC
• M Najib & Sons v HMRC
• University of Newcastle Upon Tyne v HMRC
• Santogal M-Comércio e Reparação de Automóveis Lda v Autoridade Tributária e Aduaneira
• The Master Wishmakers v HMRC

One minute with

• One minute with... Annette Morley

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• The public sector and the VAT cost sharing exemption