Issue 1363

Analysis

• Revised measures to be included in Finance (No. 2) Bill 2017
• Examining the Taylor Review: good work?
• Making tax efficient
• Private client briefing for July 2017
• Tax and the City briefing for July 2017
• Logfret: successfully challenging excise duty assessments

In brief

• Are fixed penalties actually collectable by HMRC?
• J3 Building Solutions: interpreting note 16

News

• Finance Bill to follow summer recess
• Reckitt Benckiser refutes Oxfam’s accusations
• Money laundering supervision guidance updated
• Tax-free childcare scheme
• Child trust funds and looked-after children
• Labour gets serious on FTT plans
• NAO sees new customs service at risk from Brexit
• MEPs propose €40m CCCTB threshold
• OECD releases additional guidance on CBCR
• EU taxation trends report 2017
• Australia announces new GST on low-value imports
• HMRC annual report and accounts 2016/17
• New corporate facilitation of tax evasion offence
• HMRC’s powers under PACE
• Nicky Morgan is new Treasury committee chair
• New HMRC guidance

Cases

• F Warren v HMRC
• London Borough of Ealing v HMRC
• D Beadle v HMRC
• Glencore Agriculture Hungary Kft v Nemzeti Adó-és Vámhivatal Fellebbviteli Igazgatóság
• Shields & Sons v HMRC
• D Heaven v HMRC

One minute with

• One minute with... Daniel Simon

Ask an expert

• Robust transfer pricing structures