Issue 1350

Analysis

• Tax in a changing world of work
• Finance Bill 2017: Taxing overseas pension transfers
• Tax and the City briefing for April 2017
• Private client briefing for April 2017

In brief

• VAT and VWFS
• Leadley: claims by executors
• The cost sharing exemption: when advocate generals disagree

News

• June general election disrupts Finance Bill timetable
• Big business hit by APNs
• Revised DTTP terms
• Evidence sought on beneficial ownership register for overseas entities holding UK property
• Welsh land transaction tax Bill progress
• OECD publishes new guidance on CRS
• OECD publishes further guidance on CBC reporting
• OECD report on tax policy and skill development
• More needs to be done on improving tax policy making, says Tyrie
• HMRC software error
• HMRC launches new fraud hotline

Cases

• HMRC v Investment Trust Companies
• J Blackwell v HMRC
• Jazztel v HMRC
• PML Accounting v HMRC
• Volkswagen Financial Services v HMRC

One minute with

• One minute with... Sam Mitha CBE

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• Disregarded UK subsidiary companies and the hybrid mismatch regime