Issue 1365

Analysis

• In praise of progressive taxation
• Implementation of BEPS around the world
• The long arm of Brexit
• The practical issues outstanding following Rangers
• HMRC’s guidance on the company winding up TAARs
• IRS revokes US tax-exempt status of prominent UK charities
• VAT briefing for August 2017

In brief

• In praise of progressive taxation
• Scottish LBTT round-up
• Transactions in land: hello renewables
• Corporate residence: a new line in the sand?
• BPP: HMRC must play by the rules too

News

• Treasury explores funding for innovative businesses
• Corporation tax loss relief reform – draft guidance
• OTS seeks views on future of disincorporation relief
• HMRC launches small business online forum
• Professional bodies defend tax relief for unreimbursed employee expenses
• Recovery of tax credits debts in NI
• VAT on care homes and hospitals
• Excise duty on cooking wine and other cooking alcohol
• EU Parliament extends ‘PANA’ committee inquiry
• OECD report on neutralising the effects of branch mismatches
• OECD toolkit for treatment of offshore indirect transfers
• US abandons ‘border adjustment tax’ plans
• New HMRC guidance

Cases

• BPP Holdings v HMRC
• HMRC v R Hely Hutchinson
• HMRC v Languard New Homes and DD & DM MacPherson v HMRC
• HMRC v Sibcas
• Goldenstate v HMRC

One minute with

• One minute with... Bob Stack

Ask an expert

• Non-dom reforms and offshore trusts