Issue 1347

Analysis

• Taxing joint ventures
• The Rangers EBT saga: moving the goalposts?
• Private client briefing for March 2017
• Scottish LBTT tribunal decisions diverge from UK practice
• VAT on promotional schemes: a tide of change?

In brief

• Making tax digital: two welcome developments
• A debate on taxing different ways of working

News

• Finance Bill 2017: largest ever
• Tackling disguised remuneration: technical update
• Withholding tax exemption for debt traded on a multilateral trading facility
• Tax issues for late-life oil and gas assets
• Taxation of employee expenses call for evidence
• Responses to consultation on clarifying the tax treatment of partnerships
• Responses to consultation on streamlining advance assurance for venture capital schemes
• Offshore funds
• PAYE changes
• NICs up-rating
• Automatic enrolment
• Non-domicile taxation and overseas trusts
• Responses to consultation on review of double taxation treaty passport scheme
• Responses to consultation on reducing the money purchase annual allowance
• Overseas pension schemes
• Pension advice allowance
• Scottish infected blood support scheme
• Responses to consultation on changes to SDLT filing and payment
• Indirect tax avoidance disclosure regime
• VAT collection using ‘split payments’ model for online sales
• Fraud in the provision of labour in the construction sector
• Alcohol duty rates and bands
• Landfill tax
• Tax treatment of heated tobacco products
• Red diesel: call for evidence
• Delay MTD until 2020, says Lords committee
• MTD sanctions for late submission and late payment
• Responses to consultation on tackling the hidden economy through sanctions and ‘conditionality’
• Tax avoidance schemes
• Money Laundering Regulations 2017: further consultation
• New HMRC guidance
• Press watch: Uber faces VAT challenge

Cases

• Adecco UK and others v HMRC
• W Reeves v HMRC
• U-Drive v HMRC
• HMRC v ABL (Holding) and others
• Schotten & Hansen (UK) v HMRC
• Swanfield and others v HMRC

One minute with

• One minute with... Stephen Pevsner

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