Issue 1343

Analysis

• New interest barrier: a bar too high?
• The draft Finance Bill 2017 rules on CT losses
• International briefing for February 2017

In brief

• Reasonable excuse and insufficiency of funds
• What next for UK tax competitiveness?
• The draft rules on IHT, UK residential property and offshore structures
• The evolution of the tax lawyer

News

• Apple Ireland state aid appeal: the pleas
• Corporate interest restriction – draft regulations
• Deemed domicile legislation: trust additions and CGT commencement
• Lifetime ISA regulations
• International social security agreements
• HMRC yield from SDLT investigations slows
• Consultation on simplifying administration of alcohol duty
• Consultation on sanctions for tobacco duty evasion
• ECOFIN agrees extension of hybrid mismatch rules to non-EU countries
• Finance Bill 2017 to be published on 20 March
• OTS update on timing of reviews
• New HMRC guidance

Cases

• HMRC v British Film Institute
• Minister Finansów v Posnania Investment SA
• R and S Ancell v HMRC
• S Fry v HMRC
• A P Broughton-Head v HMRC
• M El-Baghdadi v HMRC

One minute with

• One minute with... Donald Moorehead

Ask an expert

• What is the impact of US state factor based economic nexus rules for a UK business?