The Treasury has issued a briefing note on Finance Bill (No.2) 2017 setting out the key legislative changes with a very brief description of each measure and clarifying whether measures will be retrospective from non-doms to loss relief reform, but hints that changes to the dividend nil rate could be delayed

The Treasury has published new regulations designed to introduce a competitive regulatory and tax regime for insurance linked securities (ILS), which includes corporation tax exemptions to ensure that UK gets a share of this rapidly growing market

The OECD committee on fiscal affairs has released a draft of the planned 2017 update to the OECD model tax convention, and is seeking feedback solely on those elements which have not already been approved as part of its work on the Base Erosion and Profit Shifting (BEPS) project

The OECD has issued a consultation to guage feedback on additional guidance on the application of BEPS Action 7 Preventing the Artificial Avoidance of Permanent Establishment Status, which will be used as the framework rules to determine the attribution of profits to permanent establishments (PEs)

As part of the Base Erosion and Profit Shifting (BEPS) project, the OECD has issued a call for comment on a discussion draft of additional guidance on Action 10 Profit Splits, designed to clarify the application of transfer pricing methods, in particular the transactional profit split method, for multinationals using global distribution and procurement networks

The government will go ahead with plans to overhaul the funding of social care with a consultation scheduled for the two-year parliamentary session but has not set out details about how this would work, the level of any cap or how much people would have to pay for care, reports Sara White

A roundup of current consultations from HMRC, including Making Tax digital penalties, VAT fraud, CGT change for non-resident companies, taxation of employee expenses

From 2019, signatories to the OECD Base Erosion and Profit Shifting (BEPS) framework will have to provide details of all current tax treaties and any potential abuse of double tax treaties on an annual basis

The Ministry of Justice is in the final stages of the prelaunch trials for the online tax tribunals appeal service and is looking for taxpayers to test the system before the launch

HMRC has extended the deadline for responses to its consultation on the taxation of employee expenses, which is now set as 10 July, due to the announcement of the general election

A roundup of current consultations from HMRC, including corporate interest deductibility, Making Tax digital penalties, VAT fraud, CGT change for non-resident companies

HMRC has opened a four-week consultation on plans announced at Budget 2017 to charge UK VAT on all telecommunication services, particularly mobile phone calls and internet browsing, used outside the EU by UK consumers