Issue 1348

Analysis

• The April 2017 tax changes: A to Z guide
• Cost sharing: all shook up?
• Smith & Nephew: a rare taxpayer win on ‘fairly represent’
• International briefing for March 2017

In brief

• U-Drive Ltd: when do facts trump legal precedents?
• Scotland’s Budget process
• Business rates revaluation 2017

News

• Brexit: triggering of article 50
• OTS updates papers on complexity
• Fourth anti-money laundering directive
• New national minimum wage rates
• Tax-free childcare scheme start date
• Shadow ACT regulations
• Lifetime ISA regulations
• Scottish income tax: provision for higher rates
• VAT bad debt relief
• VAT refunds to museums and galleries
• VAT role in Northern Ireland tourism
• OECD publishes latest international tax reports
• OECD publishes comments on BEPS Action 6 and non-CIV funds
• MEPs back extension of hybrid mismatch rules
• BVI, Turks and Caicos Islands join BEPS inclusive framework
• Finance Bill second reading
• Making tax digital: ‘huge differences in administrative burdens’
• MTD regulations due in the summer
• HMRC to consider CRM name change
• Blockchain and tax administration
• HMRC guidance

Cases

• Quarterly review of tax cases: Spring 2017

One minute with

• One minute with... Nick Skerrett

Ask an expert

• Trade associations and mutual trades