Issue 1357

Analysis

• Jazztel: restitution and retrospectivity
• Discovery
• VAT briefing for June 2017

In brief

• Anstock: HMRC information powers
• Don’t vilify companies claiming tax refunds
• The role and remit of Scotland’s Finance and Constitution Committee

News

• Companies concerned about US tax reform and tax transparency
• Transfer pricing enquiries yield rises
• Additional rate taxpayer numbers increase
• MEPs report on extending MOSS
• BEPS multilateral instrument on tax treaties signed at OECD
• MEPs vote on public CbCR
• Djibouti and Thailand join OECD inclusive framework
• Bahamas will sign multilateral convention on tax matters
• CRS avoidance disclosure facility prompts action in Hong Kong
• MEPs question banking supervisor on tax havens
• EC tax fairness conference
• EC defends state aid investigations in competition report
• Trust notification form withdrawn
• New HMRC guidance

Cases

• HMRC v M F Fowler
• Coin-a-Drink v HMRC
• Paypoint Collections and others v HMRC
• Henderson Investment Funds v HMRC
• Spring Salmon & Seafood v HMRC
• F Anstock v HMRC

One minute with

• One minute with... Rosamond McDowell

Ask an expert

• The anti-hybrids rules and private equity fund structures