In this month's VAT updates, Graham Elliott, director at City & Cambridge Consultancy, considers the cost sharing exemption in light of the Kokott interpretation, VAT on new house builders blocked in Taylor Wimpey and disappointing ruling on cultural services in BFI case 

The latest employment tax revisions  including clarification of salary sacrfice exemptions, IR35 rules for public sector workers and the Scottish rate of income tax thresholds. Jackie Hall ACA CTA, partner at RSM  casts her eye over developments

HMRC will consider national taxes in other jurisdictions the closest to UK equivalents over provincial levies, guidance released on hybrid mismatches shows

HMRC, alongside authorities in the Netherlands, Australia, Germany and France, have launched a criminal investigation into possible tax evasion and money laundering by Swiss bank, Credit Suisse which has had its offices raided in five countries

As new rules on corporate interest deductibility come into force on 1 April 2017 for multinational groups with £2m plus in net interest expense, HMRC has issued a consultation on the draft guidance to iron out any final issues before the measures are included in Finance Bill 2017

Just a week before it is due to come into operation, the new apprenticeship levy has been branded ‘a blunt instrument’ by a parliamentary select committee, which says the government's flagship policies around apprenticeships lack focus and are not targeting the right sectors in order to fill widening skills gaps

Companies with UK operations should consider the income tax accounting effects of Brexit notification, say Jennifer Spang, partner, and Kassie Bauman, director in the national professional services group at PwC US 

The Treasury committee is calling for urgent scrutiny of the ‘business critical’ Customs Declaration Service (CDS) being developed by HMRC to handle an anticipated five-fold increase in activity levels once the UK leaves the EU, which it says is at serious risk of not being ready on time

This month we provide a snapshot of major tax reviews announced in Budget 2017, albeit many without fixed dates for consultations, from Making Tax Digital penalties to HMRC risk profiling for large business tax issues and taxation of benefits in kind

The key HMRC filing deadlines from April to August 2017 including registration deadline for payroll benefits in kind, ATED five-year revaluation deadline, company car notifications and online CIS returns

The ill-thought plans to hike national insurance rates for the self employed leaves the Chancellor with a large hole in the accounts. The aim to align NICs rates is not wholly irrational but it should be part of a wider review of employment taxes and the changing work environment, says Sara White, editor of Accountancy

Country by country reporting is to be extended to partnerships, HMRC has confirmed in a policy paper outlining amendments to The Taxes (Base Erosion and Profit Shifting) (country-by-country reporting) Regulations 2016