Issue 1349

Analysis

• Finance Bill 2017: what’s changed since the draft legislation
• Disguised remuneration: the new EBT loan charge
• Finance Bill 2017: the non-dom reforms
• Tax and the long road to Brexit
• ATAD II: the revised EU rules on hybrid mismatches
• VAT briefing for April 2017

In brief

• Taxing the labour market

News

• Legislating for withdrawal from the EU
• UK remains attractive, but loses ground over Brexit
• Corporate interest restriction
• HMRC updates draft hybrids guidance
• Private fund limited partnerships
• PAC chair comments on Google tax bill
• Alcohol wholesaler registration scheme
• CBCR changes
• OECD report on tech tools for tackling evasion and fraud
• Jersey consults on tax penalties
• Finance Bill progress
• House of Lords scrutinises Criminal Finances Bill
• HMRC updates GAAR guidance
• HMRC launches MTD pilot
• New HMRC fraud hotline
• Enactment of ESCs
• HMRC’s criminal investigation into Credit Suisse
• New HMRC guidance

Cases

• P Andrea v HMRC
• D Higgins v HMRC
• HMRC v P L Drown & R E Leadley
• Seven Individuals v HMRC
• Balti Hut (Gloucester) and A G Ali v HMRC
• HMRC v TGH (Commercial)

One minute with

• One minute with... Ann Casey

Ask an expert

• Estate planning on disposal of shares in owner’s trading business