In our monthly review of tax cases, Sharon Khin reviews Ladbroke case over loan relationship rules, IHT dispute over sole and joint ownership in Lidher and deductible foreign exchange losses in Smith and Nephew, plus the introduction of the inheritance tax nil-rate band and penalties for Making Tax Digital

Download the HMRC CGT indexation allowance for December 2016, RPI Index for February 2017 and HMRC rates of interest, changes to stamp duty land tax (SDLT) and land and buildings transaction tax (LBTT) rates, and more

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on 1 April 2017 for multinational groups with £2m plus in net interest expense, HMRC has issued a consultation on the draft guidance to iron out any final issues before the measures are included in Finance Bill 2017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

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

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 Office of Tax Simplification (OTS) has published a focus paper on tax complexity, together with updated versions of its various complexity-themed papers, in a bid to encourage greater discussion of options such as ‘layered legislation’ and ways to regularise thresholds

The US Tax Court has ruled in favour of Amazon over a costly transfer pricing dispute with the Internal Revenue Service (IRS) that could have seen it hit with a $1.5bn (£1.2bn) bill

MEPs on the economic and monetary affairs committee have voted to close loopholes which they say allow multinationals like Apple and others to avoid paying tax on profits by exploiting differences in the tax systems of EU and third countries

Andrew Tyrie MP, chairman of the Treasury Committee, has called for further analysis of the projected costs to small businesses of complying with quarterly reporting under Making Tax Digital as the Federation of Small Businesses (FSB) and HMRC’s estimations of the administrative burden differ immensely