Issue 1352

Analysis

• Shortened Finance Bill enacted
• Is the US tax reform effort in trouble?
• VAT briefing for May 2017
• How to handle the apprenticeship levy
• Economics focus: Why it’s too soon to celebrate victory in the public finances

In brief

• A Scottish round-up

News

• Criminal Finances Act establishes new ‘facilitation’ offences
• Finance Act 2017
• Commons committee report on ‘gig economy’ employment status
• BEPS shifts focus to business incentives
• NICs exceptions for public sector off-payroll working
• Tax credits and ‘tax-free childcare’
• Tax exemption for participants in UEFA Champions League final
• Updated HMRC guidance on VAT on holding companies
• Scottish landfill tax
• Automatic exchange of information
• MEPs pass extension of hybrid mismatch rules
• EU Parliament gathers views on CCCTB
• EU digital single gateway
• CIOT recommends annual Scottish Finance Bill
• New HMRC guidance

Cases

• Coal Staff Superannuation Scheme Trustees v HMRC
• T Farkas v Nemzeti Adó- és Vámhivatal Dél-alföldi Regionális Adó Főigazgatósága
• JDI International Leasing v HMRC
• A Vieira v HMRC
• J Jackson v HMRC

One minute with

• One minute with... Susie Walker

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• SIP and twisted