Issue 1374

Analysis

• How to handle the new corporate interest restriction
• The new directive on tax dispute resolution mechanisms
• How big is the transfer pricing prize for developing countries?
• International briefing for October 2017

In brief

• Balhousie: interpreting a tax statute
• The CJEU ruling in Mercedes-Benz
• Pensions myth-busting: overseas transfers

News

• HMRC using DPT to boost transfer pricing enquiries
• Code of practice on taxation for banks annual report
• ATT proposes amendment to trading allowance
• Money laundering supervision fees increase
• Fulfilment house due diligence scheme
• HMRC's trust registration service goes live for agents
• OECD publishes guidance on cross-border VAT collection
• HMRC’s use of deeds to settle tax enquiries: legal implications
• Draft guidance on penalties for enablers
• HMRC’s payment methods are changing
• Finance Bill progress
• New HMRC guidance

Cases

• Clavis Liberty Fund 1 LP v HMRC
• Air Berlin v HMRC
• Inventive Tax Strategies and others v HMRC
• Inventive Tax Strategies and others v HMRC
• S Rasul v HMRC
• M Hafeez Katib v HMRC

One minute with

• One minute with... Vanessa Houlder

Ask an expert

• Waiver of inter-company debt between group companies