Issue 1346

Analysis

• Tax and the City briefing for March 2017
• BEPS Action 6 and private equity funds
• 2017 EU VAT rates and compliance information
• Special report: BEPS and business

In brief

• Taxing the gig economy
• Budget 2017: Oil & gas decommissioning relief
• US proposals for a border adjustment tax
• A Budget reminder that tax reform is never easy

News

• Chancellor abandons class 4 NICs increase
• Offshore penalties: reductions for disclosure
• Corporation tax on restitution interest
• Cash-basis accounting
• Oil and gas
• Beneficial loan rate fall
• National insurance contributions
• Apprenticeship levy penalties
• CGT annual exemption
• Northern Ireland welfare supplementary payments
• VAT on mobile phone services
• Registration and deregistration limits
• Flat-rate for ‘limited cost traders’
• EU Parliament report on reduced rates for e-publications
• Landfill tax
• EU Parliament report on hybrid mismatches
• Scottish Tribunals
• Trade in goods after Brexit
• New HMRC guidance

Cases

• Alway Sheet Metal and others v HMRC
• Euro Park Services v Ministre des Finances et des Comptes publics
• Belgische Staat v Wereldhave Belgium Comm. VA and others
• S and L Schechter v HMRC
• P Hargreaves v HMRC
• Hilden Park v HMRC
• M Clunes v HMRC

One minute with

• One minute with... Richard Clarke

Ask an expert

• VAT and transfers of a going concern

Reports

• Special report: BEPS and business