Issue 1351

Analysis

• Supreme Court excludes investment trusts’ claims
• Tax and corporate responsibility: will 2017 be the year that they come together?
• Corporation tax and non-resident companies: a consultation
• Examining HMRC’s revised draft guidance on hybrids
• International briefing for April 2017

In brief

• Developers’ infrastructure costs
• What’s in and what’s out of the Finance Bill?
• Englefield and evidence

News

• Commons passes shortened Finance Bill
• Criminal Finance Bill
• Committee calls for end to long term incentive plans
• Coding changes through personal tax accounts
• Trusts and taxation of index linked loans
• Tax exemption for participants in UEFA Champions League final
• Tax-free childcare commencement
• VAT on business to consumer mobile phone services
• European Commission consults on energy taxation directive
• European Parliament examines role of advisers in offshore evasion
• UAE signs OECD multilateral convention
• Withdrawal and grandfathering of sub-postmasters’ concession
• Scottish tribunals
• New HMRC guidance

Cases

• Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Sofia v Iberdrola Inmobiliaria Real Estate Investments EOOD
• Stoke by Nayland Golf and Leisure v HMRC
• Open Safety Equipment v HMRC
• S Gulliver v HMRC
• Dr R Pandey v HMRC
• C M McDonald v HMRC

One minute with

• One minute with... Frank Strachan

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