Issue 1362

Analysis

• The Rangers FC case: payments to remuneration trust were themselves remuneration
• Simplifying paper stamp duty
• Ball UK Holdings: approaching accounting disputes
• VAT briefing for July 2017

In brief

• Highlights from the Taylor report
• Tomlinson: HMRC says taxpayer is self-employed
• Dickinson and accelerated payment notices

News

• Taylor review: more consistent taxation across employment forms
• Tonnage tax
• Isle of Man consults on ending pensions ‘contracting out’
• HMRC launches trusts and estates registration service
• OTS recommends digitised assessable stamp duty
• MEPs seek limit on suspension of aviation EU ETS
• OECD reports to G20 on international tax agenda
• FATF work on beneficial ownership
• OECD updates transfer pricing guidelines and model tax convention
• Cameroon, Mauritius and Montserrat advance BEPS
• Littlewoods compound interest case: Supreme Court reserves judgment
• New HMRC guidance

Cases

• Glencore Energy UK v HMRC
• V Hood v HMRC
• HMRC v J3 Building Solutions
• RGEX GmbHc v Finanzamt Neuss (Case C 374/16) and Finanzamt Bergisch Gladbach v I Butin
• R (on the application of) J Dickinson and others v HMRC

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• When can I claim VAT bad debt relief?