The government has laid regulations setting out the annual increases to individual savings account and child trust fund subscription limits.
The Irish government has launched a public consultation on its review of the country’s corporation tax code, for which terms of reference were issued in October 2016. Issues include:
The House of Lords European Union Committee has published its report on the key challenges posed by Brexit to Gibraltar.
HMRC has published the following:
Film partnerships not trading
Loan relationship scheme failed
Were supplies of insurance separate from the main supply?
Ireland’s grounds for appealing the European Commission’s state aid decision in the Apple case (Case T-892/16), and those of Apple, have been published in the EU Official Journal.
HMRC is consulting until 18 April 2017 on the draft Corporate Interest Restriction (Consequential Amendments) Regulations 2017, which make amendments necessary to ensure that collective investment vehicles and securitisation companies do not suffer unintended consequences from the new corporate i