Issue 1354

Analysis

• HMRC’s information powers
• Tax law rewrite: Scambler on looking back to ICTA 1988
• Archer: judicial review in the context of statutory tax appeals
• HMRC’s guidance on VAT recovery for holding companies
• Private client briefing for May 2017

In brief

• Tax reform: the IoD’s recommendations
• What will a new government mean for making tax digital?
• There’s no such thing as a VAT-free lunch, or is there?
• Relief for SDLT 3% surcharge for only or main residence

News

• Labour's tax proposals
• Preparing pension schemes for Scottish rate of income tax
• IOM prepares corporate beneficial ownership database
• New trusts register poses risk of identity theft
• Commission approves extension of island fuel duty relief scheme
• Tax is ‘price to pay’ for growth
• OECD advocates social policy benefits of energy taxes
• Lebanon signs multilateral convention on tax matters
• Australian Treasury pressed on bank levy guidance
• ICAEW identifies businesses that will have difficulty with MTD
• Four jurisdictions move to CRS reporting in 2018
• New HMRC guidance

Cases

• K Vrang v HMRC
• The Brain Disorders Research LP and N Hockin v HMRC
• Minister Finansów v Posnania Investment SA
• A Oy v Veronsaajien oikeudenvalvontayksikkö
• Anglian Water Services v HMRC
• HMRC v Elbrook (Cash and Carry)

One minute with

• One minute with... Neela Chauhan

Ask an expert

• Exiting shareholders in a tax efficient manner