Issue 1364

Analysis

• Tax policy in the run-up to Brexit
• Tax and the Great Repeal Bill
• Reckitt Benckiser: is another multinational company making tax vanish?
• The substance of transfer pricing
• International briefing for July 2017

In brief

• Diverted profits tax and the Glencore case
• Revised draft legislation on non-doms published
• Domicile lessons for the Facebook generation

News

• Resolutions published for second 2017 Finance Bill
• Insurance-linked securities: final draft regulations
• Guidance on FRS 105 for micro-entities
• National minimum wage enforcement
• Junior ISAs
• VAT ‘use and enjoyment’ rule removed for mobile phone services
• Ireland will recover Apple state aid ‘without delay’
• EU consults on exchange of customs information with third countries
• HMRC’s strategy
• New HMRC guidance

Cases

• F Henderson and others v HMRC
• F Henderson and others v HMRC
• Executors of the Estate of M Ross (deceased) v HMRC
• BAT Industries and others v HMRC
• Development Securities (No 9) and others v HMRC
• Summit Electrical Installations v HMRC
• Dorothy Lyth v HMRC

One minute with

• One minute with... Brian Palmer

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• Multiple completion buybacks and entrepreneurs’ relief