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TOLLEY TAX CALENDAR

2017

January 2017

February 2017

1st

1st

30th

31st

3rd

3rd

7th

6th

Supreme Court’s decision in Brexit/Article 50 appeal due this month

Council Directive 2015/2376/EU requiring member states automatically to exchange information on their corporate tax rulings comes into effect

Payment of corporation tax liabilities for accounting periods ended 31 March 2016 for small and medium-sized companies not liable to pay by instalments

Anti-hybrid rules contained in the Finance Bill 2016 come into effect

Switzerland due to ratify convention on mutual administrative assistance in tax matters

Comments due on Draft Finance Bill 2017

HMRC consultation closes on tax-advantaged venture capital schemes - streamlining the advance assurance service

Finance Bill 2017 draft clauses consultation closes

ADIT June 2017 deadline for student registration

Court of Appeal to hear HMRC’s appeal in HMRC v Cambridge University

Electronic filing date for 2015-16 personal, partnership and trust self-assessment (SA) tax returns

Balance of 2015-16 SA liabilities due

HMRC consultation due to close on Employment Allowance and restricting the allowance for employers of ‘illegal workers’

Consultation closes on HM Treasury’s revised proposals for changes to the gift aid donor benefit rules

Court of Appeal due to hear HMRC’s appeal in Colaingrove Ltd v HMRC (No 5)

Consultation closes on draft Individual Savings Account. Regulations 2017 to establish lifetime ISAs with effect from 6 April 2017

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7th

Due date for VAT returns and payment for 30 November 2016 quarter

15th

HMRC consultation closes on Department of Work and Pensions new methodology for equalising pensions for the effect of inequalities caused by Guaranteed Minimum Pensions

23rd

Upper Tribunal due to hear HMRC’s appeal in HMRC v Drown & Leadley

26th

Upper Tribunal due to hear taxpayer’s appeal in Travel Document Service and Ladbroke Group International v HMRC

11th

First day of UK courts Hilary term

18th

8th

14th

15th

16th

ATT/CTA November 2016 examination results released

HMRC consultation closes on insurance linked securities and regulations implementing a new regulatory and tax framework

Hearing in R (oao City Shoes Wholesale) v HMRC (Liechtenstein Disclosure Facility) - taxpayer’s application for permission to appeal to Court of Appeal

ADIT December 2016 examinations results released

Court of Appeal to hear taxpayer’s appeal in Shiner (I) v HMRC

Upper Tribunal to begin hearing HMRC’s appeal in Metropolitan International Schools v HMRC

HMRC consultation closes on reducing the money purchase annual allowance

European Commission consultation closes on disincentives for advisors and intermediaries for potentially aggressive tax planning schemes

VAT: sale of

verandas for

caravans

Claim for relief under

DTA with Isle of Man

VAT: distinguishing

between supplies of

education and supplies

of manuals

VAT: partial

exemption

Executors: claims for

loss relief

Loan relationships:

unsuccessful

avoidance scheme

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21st

28th

27th

Court of Appeal to hear HMRC’s application for permission to appeal in HMRC v Smith & Williamson Corporate Services Limited and Patrick Smiley

ATT/CTA May 2017 and ADIT June 2017 exam entry deadline

Employment taxes:

whether a payment

is ‘from employment’

VAT: MTIC fraud

HMRC consultation closes on tackling offshore tax evasion: requirement to notify HMRC of offshore structures

Scope of VAT group consultation closes

Upper Tribunal to hear company’s appeal in Synectiv Ltd v HMRC

March 2017

7th

13th

8th

31st

Upper Tribunal due to hear company’s appeal in Crescent of Cambridge Ltd v HMRC

First (and last) Spring Budget under Chancellor Philip Hammond

Withdrawal of Extra-Statutory Concession (ESC) A94: Theatre Angels

Court of Appeal due to hear taxpayer’s appeal in HMRC v Blackwell

TMA 1970, Sch 1AB:

time limit for claim

VAT: default

surcharge

Judicial review:

Mansworth v Jelley

losses

CGT deductibility of

payment for release

from obligation

28th

Court of Appeal due to hear taxpayer’s appeal in R (oao Hely-Hutchinson) v HMRC

April 2017

1st

4th

6th

12th

19th

25th

27th

30th

Introduction of new VAT Flat Rate Scheme rate of 16.5% for “limited cost traders”

Likely increase in VAT registration limits

Business Property Renovation Allowance expires on 1 April 2017 for corporation tax

Amount of profit that can be offset by carried-forward losses limited to 50%

Extra IHT nil-rate band on death if interest in home goes to descendants

Full devolution to Scotland of income tax rates and thresholds for non-savings and non-dividend income

Serial tax avoidance rules comes into force

Business Property Renovation Allowance expires on 6 April 2017 for income tax

Last day of UK courts Hilary term

Court of Appeal due to hear HMRC’s appeal in Raftopoulou (Dr V) v HMRC

Upper Tribunal scheduled to hear HMRC’s appeal HMRC v Agilisys Contact Services Limited and InHealth (London) Limited (formerly InHealth (Netcare) Limited) (Commercial reality trumps service agreement terms for VAT purposes)

UK courts resume after Easter

Court of Appeal to hear taxpayer’s application for permission to appeal in HMRC v Wakefield College

Taxation of Major Corporates July 2017 student registration deadline

Court of Appeal due to hear R (oao Derry) v HMRC

Hearing in Norseman Gold v HMRC (VAT: holding company carrying on an economic activity). Taxpayer has applied for permission to appeal to the Court of Appeal

VAT: business use of

college campus

Judicial

review

www.tolley.co.uk

May 2017

3rd

18th

26th

8th

18th

22nd

3rd - 4th

Court of Appeal due to hear taxpayer’s appeal in Moorthy (K) v HMRC

Tolley’s Taxation Awards

Last day of UK courts Easter term

Upper Tribunal due to hear taxpayer’s appeal in Coin-a-Drink v HMRC

Upper Tribunal due to hear HMRC’s appeal in HMRC v Martin Frederick Fowler

Upper Tribunal due to hear taxpayer’s appeal in Kings Leisure v HMRC

ATT/CTA May 2017 Examinations

VAT: repayments and

corporation tax

redundancy

payment

June 2017

VAT: Supplies

between associated

companies

Business profits under

double tax treaty:

deemed trading

income

Increase in Insurance Premium Tax rate from 10% to 12%

5th

6th

13th

Upper Tribunal due to hear HMRC’s appeal in HMRC v Temple Finance and Temple Retail

First high-level signing ceremony for OECD multilateral instrument on tax treaties

First day of UK courts Trinity term

Court of appeal due to hear taxpayer’s appeal in Degorce (P) v HMRC

VAT: one business

carried out by two

companies

Avoidance scheme:

purchase and sale

of film rights

July 2017

1st

1st

4th

11th - 21st

3rd - 6th

OECD common transmission system for automatic exchange of information expected to be functional

Upper Tribunal to hear taxpayer’s appeal in Richmond Park Maintenance Ltd v HMRC

Court of Appeal to hear HMRC’s appeal in HMRC v CCA Distribution Ltd

Supreme Court to hear both parties’ appeals in HMRC v Littlewoods Retail Ltd

VAT: compound

interest

VAT: definition

of holiday

accommodation

(VAT: MTIC fraud)

15th

30th

27th

13th - 15th

28th - 29th

Taxation of Major Corporates July 2017 exam entry deadline

Deadline for student registration for the ATT and CTA November 2017 Examinations

Court of Appeal due to hear taxpayer’s appeal in HMRC v SAE Education Ltd

ADIT June 2017 Examinations

Court of Appeal due to hear taxpayer’s appeal in Bratt Auto Contracts Ltd v HMRC

VAT: supplies of

education

VAT: repayment

claim

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August 2017

9th

31st

ADIT June 2017 examination results released

Deadline for issue of client notifications in connection with commencement of OECD’s common reporting standard

Examination entry deadline for both ATT/CTA November 2017 and ADIT December 2017

September 2017

1st

31st

Scheme promoters primarily responsible for disclosing indirect tax avoidance schemes to HMRC

Deadline for student registration for the Taxation of Major Corporates November 2017 examination

October 2017

2nd

Start of UK courts Michaelmas term

December 2017

12th - 14th

21st

31st

ADIT December 2017 Examinations

Last day of UK courts Michaelmas term

Deadline for student registration for the ATT and CTA May 2018 examinations

17th - 19th

19th

31st

Upper Tribunal to hear taxpayer’s appeal in Clavis Liberty Fund 1LP v HMRC

ATT/CTA May 2017 examination results released (tbc)

Limited partnership:

loss claim

Legal costs incurred

by solicitorBy this date, Court of Appeal to hear taxpayer’s appeal in HMRC v Vaines

Student registration deadline for both Taxation of Major Corporates November 2017 examination sitting & ADIT December 2017 siting

Last day of UK courts Trinity term

November 2017

7th - 8th

First Budget under the new timetable likely to be held in November, closely followed by publication of the bill for Finance Act 2018

ATT/CTA November 2017 Examinations

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