Issue 1360

Analysis

• Future plans of the OTS
• Time for a different approach on employer’s NIC?
• The BEPS multilateral convention: who loves SLOBs?
• Reeves and CGT holdover relief: better off alone?
• International briefing for June 2017

In brief

• Tax and the DUP deal
• Deficiencies in invoices may not prevent VAT recovery

News

• New money laundering regulations in force
• OTS update on the ‘gig’ economy
• Amendments to UK register of people with significant control
• Share scheme returns deadline extended
• CIOT sets out preferred options for non-dom reforms
• Council agrees continuation of limited aviation EU ETS
• BEPS discussion drafts on PEs and profit splits
• UK/Kyrgyzstan Double Taxation Convention
• Disclosure of non-financial information by EU companies
• Tax avoidance schemes
• OTS publishes first annual report
• New HMRC guidance

Cases

• Eastern Power Networks and others v HMRC
• NCL Investments and another v HMRC
• Ball UK Holdings v HMRC
• The Learning Centre (Romford) v HMRC
• Lowcost Holidays v HMRC

One minute with

• One minute with... Mark Whitehouse

Ask an expert

• When can you rectify trustee mistakes?