Eclipse loses Supreme Court appeal, private residence and lettings relief denied in Kothari, EIS relief disclosure notices overturned, UK intermediaries swept into Panama Paper leaks and EU plans for country-by-country reporting (CBCR)

A roundup of current consultations from HMRC, PRA and the Treasury, including simplifying Gift Aid donor benefit rules, underwriting standards for buy-to-let mortgage contracts, draft rules on corporate offence of failure to prevent criminal facilitation and fulfilment house due diligence

Jackie Hall ACA CTA, partner at RSM assesses HMRC moves to include dividend income in PAYE coding notices, a ramped up timetable to introduce a criminal offence for tax evasion and the overhaul of expenses signals end of dispensations

VAT expert Graham Elliott reviews the latest significant tribunal decisions from the definition of claim clarified in Vodafone and Bratt cases to zero rating issues in residential new build in Andrew Reeves (TC04980) and EU action plan on joint working on VAT 

The key HMRC filing deadlines from May to October 2016 including Forms P46(Car) for online notification for quarter ended 5 Apr, employers to agree PAYE settlement agreement for 2015/16 with HMRC and expenses and benefit forms P11D(b), P9D and P11D

The chief executives of 17 charities and campaign groups are calling on the PM to speed up plans to launch a public register of beneficial ownership to encourage greater transparency and shed a light on complex offshore ownership structures 

Initial proposals to launch EU wide country-by-country reporting requirements for multinationals with turnover in excess of €750m raise concerns for big business as they will have to report corporation tax in isolation to their wider tax liability, says Bill Dodwell, head of tax policy at Deloitte 

HMRC has issued a clarification on the revised guidance about the treatment of travel expenses for workers providing personal services to clients through employment intermediaries, reflecting a technical interpretation problem in the new rules, effective from April 2016

Daily self assessment filing penalties kick in on 1 May so any taxpayers who have failed to complete and submit a tax return should take immediate action to avoid receiving punitive penalties

Greater care with tax planning is essential for those holding offshore and local assets but who want to be based in the UK, says Robert Smeath, partner at New Quadrant Partners

Taking advantage of business investment relief is a useful tool for non doms wanting to invest with offshore funds, but few realise the tax advantages, says Andy Wood, director at the Enterprise Tax Centre