Issue 1359

Analysis

• The diverted profits tax: two years on
• Berlioz: challenges to information orders – fair or fantastic?
• Ingenious Film Partners 2: whether deductions are capital or revenue in nature?
• Tax and the City briefing for June 2017
• AG opinion in Mercedes-Benz: VAT on leasing contracts with option to purchase

In brief

• Is contract bridge a sport?
• Littlewoods: the compound interest saga continues
• Incorporation relief and structuring buy-to-let properties

News

• Summer Finance Bill announced
• New transparency rules for tax planning intermediaries
• Chancellor seeks growth, not taxes
• HMRC’s non-statutory clearance service
• Advocate general says contract bridge is a sport
• Scottish Parliament passes air departure tax
• EU cross-border VAT rulings pilot extended
• Setback for reduced rates on e-books
• Public CbCR sees further amendments
• ECOFIN agrees transitional arrangements for IFRS 9
• Welsh tax framework
• ATT responds to MTD filing penalties
• HMRC’s worldwide disclosure facility
• New HMRC guidance

Cases

• The English Bridge Union v HMRC
• J Netley v HMRC
• Compass Contract Services v HMRC
• National Car Parks v HMRC
• HMRC v C Jenkin & Son
• Dr B Rai v HMRC

One minute with

• One minute with... Charlotte Brown

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