Issue 1378

Analysis

• Autumn Budget 2017 report: A to Z guide to the key tax announcements
• Autumn Budget 2017: The big picture
• Autumn Budget 2017: Economics view
• Autumn Budget 2017: The impact on MNCs
• Autumn Budget 2017: Litigation and investigations aspects
• Autumn Budget 2017: SMEs
• Autumn Budget 2017: The private client perspective

News

• Autumn Budget 2017: all around the houses
• Committees propose Bill for modern employment practices
• HMRC should work more closely with platforms
• Tax-free childcare scheme
• Taxation (Cross-border Trade) Bill published
• HMRC delays pension fund management VAT change
• OECD says carbon prices still too low
• Business attitudes to VAT registration
• ICIJ releases ‘paradise papers’ documents
• EU state aid investigation into CFC rules
• Finance Bill: Royal assent
• HMRC guidance

Cases

• The Queen on the application of Aozora GMAC Investment v HMRC
• R (on the application of De Silva and another) v HMRC
• Kozuba Premium Selection sp. z o.o. v Dyrektor Izby Skarbowej w Warszawie
• T Ispas and A Ispas v Direcţia Generală a Finanţelor Publice Cluj
• F Chapman v HMRC

Reports

• Tax facts