Issue 1361

Analysis

• The EC’s proposed reporting rules on cross-border tax planning
• Why you should now consider selling your business to an employee ownership trust
• The pendulum swings towards higher taxes
• Fowler: a deep dive into tax treaties
• Pitcher: APN penalty overturned

In brief

• The pendulum swings towards higher taxes
• Clark and discovery assessments
• Tax returns: do I have to file one?
• The High Court ruling in Glencore Energy
• A Scottish round-up

News

• OTS final report on simpler corporation tax computation
• FRC defers proposed FRS 102 update
• EU seeks equal tax treatment for new pan-European pension
• Scottish LBTT amendment
• Welsh Assembly passes landfill disposals tax Bill
• New assault on Uber
• EU Parliament approves public CbCR
• EU Parliament PANA committee draft report
• OECD reports ‘strong progress’ on tax transparency standards
• Bahrain and Barbados advance BEPS
• CCCTB and FTT key to future EU taxation policy
• Jersey consults on new infrastructure levy
• CIOT backs ‘suspension’ model for MTD filing penalties
• New HMRC guidance

Cases

• Quarterly review of tax cases: Summer 2017
• RFC 2012 Plc (formerly The Rangers Football Club Plc) v Advocate General for Scotland

One minute with

• One minute with... Jeremy Cape

Ask an expert

• The tax treatment of a put option