Issue 1353

Analysis

• Confidentiality and privacy in tax cases
• Double taxation treaty passport scheme: expanding the scope
• Tax and the City briefing for May 2017

In brief

• Dawn raids: are you prepared?
• What now for non-doms?
• Representative members and VAT repayment claims
• Criminal Finances Bill: royal assent received

News

• New CIOT president stresses simplification
• Employee expenses consultation extended
• Election tax plans
• LITRG supports default ‘worker’ status
• EU Parliament committee votes to lower VAT on e-books
• Australia announces new bank levy
• OECD launches facility for reporting CRS avoidance
• OECD update on country-by-country reporting implementation
• EU Parliament committee says money laundering blacklist ‘too limited’
• EU tax rules not fit for digital economy
• Kuwait signs multilateral convention on tax matters
• Google agrees €306m Italian tax payment
• Gibraltar resists EU over Brexit
• Investment manager exemption
• New HMRC guidance

Cases

• HMRC v Brockenhurst College
• A Kerrison v HMRC
• R Lee and N Bunter v HMRC
• Colaingrove v HMRC
• European Commission v the Grand Duchy of Luxembourg
• HMRC v J E Boyce

One minute with

• One minute with... Rob Chedzoy

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• Value chain analysis