Issue 1358

Analysis

• UK tax policy: whatever next?
• A heretical view of tax simplification
• Private client briefing for June 2017
• VAT deduction and non-economic activities: art or science?

In brief

• A heretical view of tax simplification
• MEPs vote for public CBCR
• Tax uncertainty follows a hung parliament

News

• Queen’s speech and start of Brexit talks
• Reflecting uncertainty in accounting for income taxes
• Trust returns and trust register
• Gibraltar loses appeal on UK gambling tax
• Next steps in BEPS dispute resolution peer reviews
• European Commission proposal on cross-border tax planning schemes
• ICC calls for consistency on ‘economic substance’ requirements
• EU prospectus regulation and share schemes
• Guatemala and Botswana advance BEPS
• Interim appointments at HMRC
• New HMRC guidance

Cases

• A Mackay v HMRC
• J H Donald (Darvel) Ltd and others v HMRC
• W & H Ritchie v HMRC
• HMRC v Mercedes-Benz Financial Services UK
• M Halsall and others v Champion Consulting and others

One minute with

• One minute with... Dan Neidle

Ask an expert

• VAT and insurance claims handling services