PM-Tax - 26 October 2016

In this issue we cover our predictions for the Autumn Statement, thoughts on the approaching year end for corporates, what happens when a provision in a tax deed depends on the outcome of a tax case?, will Brexit affect the continued tax crackdown?, the proposed new penalty for participants in VAT fraud, our response to the consultation on penalties for enablers of tax avoidance and an update on the new criminal offence of failure to prevent the facilitation of tax evasion .