Issue 1345

Analysis

• Spring Budget 2017: A to Z guide
• Spring Budget 2017: The big picture
• Spring Budget 2017: Private client perspective
• Spring Budget 2017: Economics view
• Spring Budget 2017: The impact on SMEs
• Spring Budget 2017: The impact on MNCs
• Spring Budget 2017: Enforcement and compliance measures

News

• Budget 2017: self-employment and all that
• Slimline Budget can help tax system get fit for purpose, says CIOT
• The case for corporation tax cuts
• HMRC launches new employment status service tool
• OTS reports progress on review of paper stamp duty
• CRC energy efficiency scheme
• Changes to VAT flat-rate scheme
• EU consultation on administrative co-operation and VAT fraud
• EU Parliament report on double taxation dispute resolution
• Malaysia joins BEPS inclusive framework
• Offshore penalty regime commencement regulations
• Offshore funds
• Commons committee examines trade options beyond 2019
• Scrap several UK taxes, says Institute of Economic Affairs
• New HMRC guidance

Cases

• Smith and Nephew Overseas and others v HMRC
• HMRC v Sippchoice
• R (on application of W Archer) v HMRC
• R & J Birkett trading as The Orchards Residential Home et al v HMRC
• HMRC v E Walker