Issue 1355

Analysis

• New corporate criminal offence: what will an investigation look like?
• Unexplained wealth orders
• What’s proposed on tackling fraud in the construction industry?
• How to handle the residence nil rate band
• International briefing for May 2017

In brief

• Posnania: VAT and in kind payments
• Vrang: UK/Swiss tax cooperation
• EMI plans: correcting errors
• Berlioz: cross-border information requests

News

• Conservative Party election manifesto tax plans
• Exemptions for employer-provided pensions and legal advice
• 'Gig economy’ review must not ignore tax
• Demand increases for non-EU tax professionals
• Scottish LBTT additional dwelling supplement changes
• ECOFIN agrees draft double taxation dispute resolution directive
• European Parliament extends ‘Panama papers’ inquiry
• Brexit negotiating timetable
• OECD consults on guidance for hard-to-value intangibles
• Automatic exchange of information deadline approaches
• EU member states encouraged to reduce taxes on labour
• CCCTB proposals need ‘more work’
• New HMRC guidance

Cases

• Blue Chip Hotels v HMRC
• Litdana v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos
• AC (Wholesale) v HMRC
• Berlioz Investment Fund SA v Directeur de l’administration des contributions directes
• G Clark v HMRC

One minute with

• One minute with... Simon Skinner

Ask an expert

• FRS 102