PM-Tax - 12 April 2017
In this edition we consider the Finance Bill interest restriction provisions from the infrastructure and real estate points of view.
We also consider the consultation on making non-UK resident companies pay corporation tax, the reverse VAT charge proposed to tackle construction sector labour fraud, whether the cancellation of the planned NICs rise may be followed by more radical action, the latest on Brexit and reliance on EU case law, the Smith & Nephew case - a rare taxpayer win on ‘fairly represent’ and the details of UAE VAT.