Issue 1366

Analysis

• Supreme Court upholds barring order against HMRC
• Development Securities: a new reality for company residency?
• Expenditure on public infrastructure: recent VAT and direct tax developments
• Interpreting double tax treaties in light of the BEPS multilateral instrument

In brief

• What now for this year’s second Finance Bill?
• Tax avoidance litigation decisions in 2016/17
• The language of avoidance cases
• More on filing returns
• One swallow doesn’t make for a tax giveaway

News

• HMRC continues risk-based approach to PAYE late-filing penalties
• PAYE settlement agreement simplification project
• Company cars: advisory fuel rates
• Institute for Government questions ‘frictionless’ trade
• HMRC updates guidance on payments for image rights
• Government to tighten rules on pension scheme registration
• IFS uncertain on revenue effects of tax rate increases
• UK/Uruguay TIEA in force
• OECD releases new tax transparency peer review results for 10 jurisdictions
• Nigeria signs multilateral agreements on BEPS and CRS
• Budget representations invited
• HMRC’s tax avoidance litigation
• CJEU jurisdiction and judicial cooperation after Brexit
• HMRC guidance
• Government shares vision for future customs arrangements
• HMRC finalises CbCR guidance
• Corporate interest restriction revised draft guidance
• R&D tax relief: amended claims for staff costs
• UK/Bermuda Tax information exchange agreement
• CCCTB could reduce EU R&D expenditure
• IMF working paper on taxation and the peer-to-peer economy
• GAAR advisory panel gives opinion on gold bullion EBT scheme
• HMRC targets disguised remuneration avoidance schemes
• Online tax appeal service
• Financial sanctions regime extended to tax advisers
• HMRC steps up dawn raids

Cases

• Oco and another v HMRC
• The Trustees of the Morrison 2002 Maintenance Trust and others v HMRC
• HMRC v Temple Finance and another
• Mr and Mrs E Kelly v HMRC
• D Lichfield v HMRC
• K Thathiah v HMRC

One minute with

• One minute with... Stephen Hignett

Ask an expert

• SDLT: linked transactions and the higher rate