Index for 2015

Accelerated payment notices

• contractors, effect on, Graham Webber, Issue 1266
• generally, Helen Adams and Frank Goldberg, Issue 1251
• review of recent decisions, Steve Bousher, Issue 1266

ADR

• large businesses, Geoff Lloyd and Paul Dennis, Issue 1249 

Advisers, tax

• role in current climate, Steve Edge, Issue 1272

Anti-avoidance

• See also, BEPS
• Anson, Charles Yorke, Issue 1271
• artificiality, James Brockhurst, Comment, Issue 1257 
• Bribery Act, corporate failure to prevent evasion, Jason Collins, Issue 1262 
• China, recent developments, Allan Cinnamon, Issue 1253 
• COP9 notices, Tori Magill, Issue 1250 
• Coalition, record of, Graham Aaronson and Steve Bousher, Issue 1260 
• criminal liability of corporations for evasion, proposals, Peter Kiernan and Manraj Somal, Issue 1282
• criminal prosecution, problems with, Jonathan Fisher, Issue 1253 
• criminal prosecution concerning approved avoidance scheme, Tori Magill, Issue 1269
• debt and derivatives, taxation of, David Boneham, Issue 1250 
• Denmark, recent developments, Allan Cinnamon, Issue 1253
• dividend arbitrage arrangements, Fichardt and Sharpe, Issue 1271
• dividend boosters, use of, Tony Beare, Issue 1264  
• discovery assessments,  marketed avoidance schemes, Tori Magill, Issue 1258 
• diverted profits tax changes, Shiv Mahalingham, Issue 1256 
• evasion, criminal and civil powers, James Bullock, Issue 1256 
• EU tax transparency package, Heather Self, Issue 1258 
• ‘fairly represent’ loan relationship rule, David Boneham, Issue 1277
• film schemes/trading structures, Michael Avient and Heather Williams, Issue 1282
• HMRC guidance, departure from, Jeanette Zamen and Owen Williams, Issue 1263
• HMRC’s powers, Richard Jeens, Issue 1253 
• International cooperation, on reporting, Tessa Lorimer, Issue 1262 
• Loss refreshing, Nigel Doran, Issue 1259
• Media stories, Robert Field and Julian Pike, Issue 1258 
• mixed partnership rules, A Newgrosh, Issue 1271
• offshore tax evasion, consultations on, Jason Collins & Fiona Fernie, Issue 1272
• Parent-Subsidiary Directive, Michael Anderson, Issue 1269
• Project Blue, FA 2003 s 75A, Michael Thomas, issue 1251 
• interpretation of, Sean Randall, Issue 1252 
• commentary on, February Briefing, Mark Middleditch, Issue 1250
• sanctions, Dawn Register and Helen Adams, Issue 1250 
• SSE and abolition, Heather Self, In brief, Issue 1251 
• tax havens blacklist, Ross Munro, Issue 1276
• US foreign business profits, Kristin Konschnik and Mitchell R. Kops, Issue 1251 

Base erosion and profit shifting (BEPS)

• See also ‘Anti-avoidance’
• Australia’s answer, Heather Self, Issue 1263
• BEPS action 3, 11 and 12, International briefing, April 2015, Chris Morgan, Issue 1259 
• BEPS action 14, Allan Cinnamon, Issue 1249
• BEPS transfer pricing papers, Transfer pricing briefing for February, Martin Zetter, Issue 1251 
• BEPS year one, analysis, William Morris, Issue 1245
• country by country reporting, Nigel Dolman & Tom Brennan, In brief, Issue 1251
  • HMRC consultation on, Keith Brockman, issue 1281
• disclosure requirements, A Packman, Issue 1267
• diverted profits tax, Sandy Bhogal, Issue 1259
• generally (background, scope and impact), Jill Gatehouse & Susanna Brain, Issue 1272
• group structuring, effect on, Dominic Robertson, Issue 1245
• final reports and analysis, Richard Collier and Philip Greenfield, Issue 1280
• OECD BEPS discussion paper,  Richard Collier and Aamer Rafiq, Issue 1246
• OECD, guidance from, Chris Morgan, Issue 1252 
• OECD public consultation, March 2015, Martin Zetter, Issue 1256
• OECD 2015 report, Issue 1283
  • overview, Jill Gatehouse and Susanna Brain
  • cross-border dispute resolution, Jason Collins
  • OECD view, Pascal Saint-Amans and Raffaele Russo
  • HMRC view, Jim Harra
  • hybrid arrangements, Tom Scott
  • interest deductions (Action 4), Charles Yorke 
  • permanent establishment status, Alison Lobb
  • transfer pricing/cbc (Action 13), Tom McFarlane
  • treaty abuse (Action 6), Michael McGowan, Andrew Thomson, Emma Hardwick
  • US response, Karl Kellar and Lori Hellkamp
• permanent establishment, revised proposals, Richard Collier, Issue 1263
• Prudential Assurance case, analysis, Chris Morgan, Issue 1252 

Budget 2015

• See also Issue 1255
• analysis, Chris Sanger, Issue 1255 
• Compliance and enforcement aspects, James Bullock, Issue 1255 
• Economic view, John Hawksworth, Issue 1255 
• forecast, David Smith, Issue 1253
• multinationals, impact on, Mike Lane, Issue 1255 
• OMBs, David Whiscombe, Issue 1255 
• private client perspective, Sophie Dworetzsky, Issue 1255 

Bundle preparation costs

• sharing of, Bayo Randle, Issue 1247

Buy-to-let business,

• tax implications of incorporating, Andrew Levene, Issue 1266

B share schemes

• new rules,  Helen Gilbey and Sarah Falk, Issue 1259 

Capital demerger

• return of, Lisa Stevenson, Issue 1259 

Capital allowances

• 'main objects' test, Heather Self, Issue 1276
• timing of claim following office fit-out, Steven Bone, Issue 1276

Capital Gains Tax

• employee shareholder status scheme, Jonathan Fletcher Rogers, Issue 1252 
• non-residents, investment in UK property, Andrew Levene, Issue 1256
  • new regime for, Andrew Goldstone and Katherine Forster, Issue 1259
  • valuation and collection, practical issues, Peter Vaines, Issue 1265
• settlement payments, Robert Waterson and Adam Craggs, Issue 1252 

Capital reduction

• taxation of, Andrew Marr, Issue 1279

Cash flows

• measuring of, Barry Potter, Issue 1269

Charitable grants

• VAT considerations, Charlotte Black and Robert Field, Issue 1281

Closure rules

• HMRC’s consultation on, James Bullock, Issue 1245

Compliance

• changes for 2015/16, Chris Morgan, Issue 1257
• cross-tax enquiries, Helen Adams and Lisa Vanderheide, Issue 1257
• payment due dates, Andrew Hubbard, Issue 1263
• penalties for late self-assessment tax returns, Paul Aplin, Issue 1266

Compromise agreements

• HMRC’s ability to recover VAT repayment, Tarlochan Lall, Issue 1258
• settlement claim for discrimination, Karen Cooper and Mairi Granville-George, Issue 1267

Consortium relief

• amendments to, draft FB 2015, Ben Jones and Sarah Illidge, Issue 1252 
• link companies, Ben Jones and Sarah Illidge, Issue 1252
  • provisions in FB 2015, Ben Jones, Issue 1259 

Copyright

• video links, Allan Cinnamon, Issue 1249

Corporation tax

• changes for 2015/16, Chris Morgan, Issue 1257
• entrepreneurs’ relief, changes to, Andrew Roycroft, Issue 1259
• future of, Stephen Herring and John Christensen, Issue 1269 
• goodwill, acquisition of, Anne Fairpo, Issue 1259
• Labour party, proposals, Jolyon Maugham, Issue 1269

Corporate group refinancing

• UK property ownership, regarding, Peter Jackson, Issue 1262

The City: tax issues

• January Briefing 2015, Mark Middleditch, Issue 1246
  • draft clauses published for the new diverted profits tax
• February Briefing 2015, Mark Middleditch, Issue 1250
  • Morrison: shareholders, directors and contingent liabilities
  • Corporate rescues
  • Partnership tax: simplification?
  • Project Blue: SDLT ‘anti-avoidance’
• March briefing 2015, Mark Middleditch, Issue 1254
  • General anti-abuse rule (GAAR)
  • Film partnerships and trading
  • Latest BEPS papers
  • Capital allowances anti-avoidance
• April briefing 2015, Mark Middleditch, Issue 1257
  • Tax evasion and avoidance
  • EU: tax transparency
  • Tower Radio
  • Gemsupa
• ​May briefing 2015, Mark Middleditch, Issue 1261
  • Country by country reporting
  • Withholding tax exemption for private placements
  • BEPS: mandatory disclosure and CFCs
  • Banks’ compensation expenditure
• June briefing 2015, Mark Middleditch, Issue 1266
  • FATCA: holding and treasury companies
  • Debts and additional consideration on share sales
  • BEPS, the US and treaty abuse
  • EU Commission: tax transparency package
• ​July briefing 2015, Mark Middleditch, Issue 1271
  • Summer Budget: the banks 
  • Summer Budget: other developments
  • Cater Allen: primacy of accounts and loan relationships 
  • G7 summit
• August briefing 2015, Mark Middleditch
  • HMRC wins on sham
  • Accelerated payment notices (APNs)
  • Derivative contracts (DC) rules
• September briefing 2015, Mark Middleditch, Issue 1275
  • Withholding tax consultation
  • Regulatory capital 
  • Changes to DOTAS
  • Sanctions for tax avoidance 
• October briefing 2015, Mark Middleditch, Issue 1280
  • GAAP accounts and ‘fairly represents’
  • CGT: enhancement expenditure
  • HMRC response on Anson
• Tax: a City wish list, G Richards, Issue 1268

Debt restructuring

• refinancing of existing debt, Peter Jackson, Issue 1251 
• refinancing of a corporate group owning UK property, Issue 1262
• tax strategy for, Anthony Newgrosh, Issue 1248

Draft FB 2015

• B share schemes, Helen Gilbey and Sarah Falk, Issue 1247
• bank loss relief, new rules, Richard Milnes, Issue 1248
• Consortium relief link companies, Ben Jones and Sarah Illidge, Issue 1252 
• Disguised fee income draft rules, Laura Charkin and Stephen Pevsner, Issue 1246 
• entrepreneurs’ relief and goodwill amortisation in draft FB 2015, changes to, Pete Miller, Issue 1246 
• Finance Bill plans for 2015, Issue 1254
• withholding tax exemption for private placements, James Hume, Issue 1247

Derivative contracts

• Proposed changes to, David Boneham, Issue 1250 

Developing countries

• tax systems, development of, Daniel Witt and Dave Hartnett, Issue 1258

Devolution

• Scottish land and buildings transaction tax, Gordon Keenay, Issue 1254
• UK tax system, Lakshmi Narain, Issue 1245

Discovery assessments,

• transfer pricing, Shiv Mahalingham and Danny Beeton, Issue 1262
• analysis of, Peter Vaines, Issue 1276

Disguised fee income

• Draft FB rules, Laura Charkin and Stephen Pevsner, Issue 1246 

Disguised investment management fees

• new rules, Stephen Pevsner and Laura Charkin, Issue 1259 

Diverted profits tax

• Austrialia’s answer to, Heather Self, In brief, Issue 1263
• Amazon, Jonathan Cooklin and David Wilson, Issue 1266
• changes to, Shiv Mahalingham, Issue 1256
• changes to, Chris Morgan, Issue 1259        
• charging provisions, Sandy Bhogal, Issue 1259
• generally, Mark Bevington, Issue 1249                       
• group structuring, effect on, Dominic Robertson, Issue 1245
• issues facing, Peter Cussons, Issue 1247
• HMRC's strategy, Steve Edge and Dominic Robertson, Issue 1274 
• notification requirements, Sandy Bhogal, Issue 1259
• questions answered, Ben Jones and Cathryn Vanderspar, Issue 1278
• real estate transactions, affecting, A Fairpo, Issue 1268 

Dividends

• tax changes proposed by Summer Budget, Peter Vaines, Issue 1274
• targeted dividends, Anthony Newgrosh, Issue 1286

Dividend arbitrage arrangements

• tax avoidance, Fichardt and Sharpe, Issue 1271

Dividend boosters

• use of, Tony Beare, Issue 1264 

Double tax relief

• Anson, Jonathan Cooklin and Dominic Foulkes, Issue 1270
• Anson, Charles Yorke, Issue 1271
• pension plans for purpose of, Jonathan Schwarz, Issue 1258
• Next Brand Ltd v HMRC, Tony Beare, Issue 1264 

Earn-outs

• sale of shares, how to structure on, Lisa Stevenson, Issue 1270

Ebooks

• VAT on, E Wong, Issue 1271

Economic reality

• concept of, Nicole Kostic, Issue 1267

Excise duties

• assessments, Tristan Thornton, Issue 1276

Employment contracts,

• overarching employment contracts, Mark Groom, Dominic Haslam, Q&A, Issue 1246 

EBT

• retirement of a senior employee, who holds, Thomas Dalby, Issue 1254
• EBT settlement opportunity, closure of, Thomas Dalby, Issue 1277
• Rangers case, Karen Cooper and Mairi Granville-George, Issue 1286

Employee share schemes

• company sold to private equity house, Thomas Dalby, Issue 1265
• unlisted companies and appropiateness, Jonathan Fletcher Rogers, Issue 1252 

Employee ownership trusts

• EBTs and succession planning, Lisa Stevenson, issue 1247

Employment taxes

• overview in April 2015, Mark Groom and Karen Toora, Issue 1257

Enterprise tax reliefs              

• EIS and SEIS, Zoe Fatchen, Issue 1264

Entity classification

• Anson, Charles Yorke, Issue 1271

Entrepreneurs’ relief

• changes to, Andrew Roycroft, Issue 1259  
• goodwill, transfers of, Anne Fairpo, Issue 1259 
• liquidation of an LLP, Jackie Wheaton, Issue 1253
• share transfer, rectification of, Andrew Loan, Issue 1281

Equipment leasing

• tax treaty, Allan Cinnamon, Issue 1249

Europe

• referendum, potential impact of, Philip Gershuny, Q&A, Issue 1264

Evidence

• NK Motors v HMRC, L Mayo, Issue 1268
• witnesses and evidence preparation, G Lloyd and Y Adams, Issue 1268

Finance Act 2015

• B share schemes, Helen Gilbey and Sarah Falk, Issue 1259  
• disguised investment management fee rules, Stephen Pevsner and Laura Charkin, Issue 1259 
• diverted profits tax, an overview, Sandy Bhogal, Issue 1259 
• CGT, for non-residents, Andrew Goldstone and Katherine Forster, Issue 1259 
• entrepreneurs’ relief, changes to, Andrew Roycroft, Issue 1259  
• goodwill, Anne Fairpo, Issue 1259 
• loss refreshing, Nigel Doran, Issue 1259 
• oil and gas measures, Derek Leith and Bob Cardno, Issue 1259 
• overview, Claire Hooper and Chris Sanger, Issue 1259  
• review, Claire Hooper, Issue 1286
• private placements, new exemption from withholding tax, James Hume, Issue 1259

Finance Bill, Summer

• Amortisation of corporate goodwill, Pete Miller, Issue 1273
• Bank tax measures, Helen Buchanan & Hugh Gunson, Issue 1273
• Carried interest, Damien Crossley, Issue 1273
• Corporate rescues, Paul Pritchard, Issue 1273
• Direct recovery of debts, Tina Riches, Issue 1273
• Debt and derivative rules, Paul Miller & James Seddon, Issue 1273
• Guide to the Bill, Issue 1273
• Trusts simplification, Ian Maston, Issue 1273

Follower notice

• appeal, right of, Chris Davidson, Issue 1246 

Foreign profits

• outside of USA for US corporations, Kristin Konschnik and Mitchell R. Kops, Q&A, Issue 1251 
• dividend incomes, S Whitehead, Issue 1246 

Foreign domiciliaries

• Government future attitude to, Mark Davies, In brief, Issue 1263

• encouraging, coalition reforms, Giorgia Maffini, Issue 1260

• judgment in FII GLO, S Whitehead, Issue 1246 

Freedom of establishment

• Groupe Steria and freedom of establishment, Simon Daniëls and Almut Breuer, Issue 1279

GAAP

• disregard regulations, David Boneham, Issue 1265

GAAR

• artificiality, James Brockhurst, Comment, Issue 1257
• Chinese GAAR, Eloise Walker and Robbie Chen, Issue 1249 
• dividend arbitrage arrangements, Fichardt and Sharpe, Issue 1271

General election 2015

• economic focus, David Smith, Issue 1260
• expert opinions, tax policy implementation, Issue 1260
• future tax policy, George Bull, Issue 1262
• future potential tax policy institutions, Judith Freedman, Comment, Issue 1264
• IFS advice for new government, Paul Johnson, Comment, issue 1261
• Party tax proposals, Tina Riches, Briefing, Issue 1260

Greece

• deductions, changes to rules, International briefing, April 2015, Chris Morgan, Issue 1259
  • Diverted profits tax changes
  • BEPS action 3, 11 and 12

Groups

• rule 18 order, Jonathan Levy, Issue 1248

Group relief

• group relief rules and EU law, Rupert Shiers, Issue 1250 

Group structuring

• group structuring in 2015 and beyond, Dominic Robertson, Issue 1245
  • publicity and country by country reporting;
  • BEPS-related tax treaty changes;
  • action against hybrid mismatches;
  • diverted profits tax (DPT);
  • state aid challenges.

Growth share schemes

• implementation of, Nicholas Stretch and Tair Hussain, Issue 1281

Hire purchase

• VAT recovery, Etienne Wong, Issue 1278

HMRC

• ADR, approach to, Geoff Lloyd and Paul Dennis, Issue 1249briefing with HMRC’s General Counsel and Solicitor, Gill Aitken, Issue 1274
• Anson, HMRC Briefing, Philip Harle and Rupert Shiers, Issue 1281
• business tax compliance, consultation on, Tim Law, Issue 1273
• closure rules, consultation on, James Bullock, Q&A, Issue 1245
• customer service, changes to, Ruth Owen, Issue 1269
• digital ambitions, comment on, Paul Aplin, Issue 1279
• digital services, Mark Dearnley, Issue 1276
• dishonesty, allegations of in proceedings, David Pickstone, Issue 1256
• duty of confidentiality, Gideon Sanitt, Issue 1256
• employment contracts, proposals on Q&A, Mark Groom, Dominic Haslam, issue 1246
• enforcement and compliance, HMRC approach, Jennie Granger, issue 1249
• excise duty assessments, Tristan Thornton, Issue 1276
• FOI request on the Legarde list, John Barnett, Issue 1265
• handling tax valuations with, Diane Elliott, Issue 1250 
• HMRC’s failure to issue appealable decisions, Charlotte Brown, Issue 1248
• investigation teams, merger of, Adam Craggs, Issue 1277
• investigations of approved avoidance schemes, Tori Magill, Issue 1269
• judicial review applications against, Gideon Sanitt, Issue 1276
• new powers of, Richard Jeens, Issue 1253
• office closures, Paul Aplin, Issue 1286
• own guidance, bound by, Rupert Shiers, Issue 1249
• overseas insurance policies, HMRC's interest in, Andrew Park, Issue 1256
• powers to collect tax debts, Helen Adams and Frank Goldberg, Issue 1251
• plans on working with tax agents, Jim Harra, Q&A, Issue 1253
• penalties, consultation on, Iain Macleod, Issue 1261
• penalties for late self-assessment filing, Paul Aplin, In brief, Issue 1253
• penalities under the SAO regime, Lucy Sauvage and Ed Dwan, Issue 1262
• pension fund costs, HMRC guidance, Giles Salmond, Issue 1261
• personal view of, Heather Self, Issue 1274
• priorities and challenges for HMRC in 2015, Lin Homer, Issue 1245
• research agenda, Mike Hawkins, Issue 1266
• review of, Jonathan Riley, Issue 1265
• reviews and appeals, statistics, John Barnett, Issue 1248
• Skandia: HMRC’s interpretation, Gary Campbell and Daniel Johnson, Issue 1252
• tax evasion, offshore, consultations on, Jason Collins & Fiona Fernie, Issue 1272
• tax evasion, international enforcement powers, Tessa Lorimer, Issue 1262 
• VAT issues, HMRC’s view on, Ian Stewart, Issue 1279 

Input tax

• cultural sector, Graham Elliott, Issue 1270
• recovery, HMRC approach, Graham Elliott, Issue 1262 
• recovery, Lithuania, Graham Elliott, Issue 1283
• VAT on investment management services, Nicholas Gardner & Shayaan Zaraq Bari, Issue 1272

International briefing

• January 2015, Chris Morgan, Issue 1248
  • diverted profits tax
• February 2015, Chris Morgan, Issue 1252
  • BEPS project
• March 2015, Chris Morgan, Issue 1256
  • Tax transparency package
• April 2015, Chris Morgan, Issue 1259
  • Diverted profits tax changes
  • BEPS
  • Global update
• May 2015, Chris Morgan, Issue 1264
  •  EU update
  • Global update
• June 2015, Chris Morgan, Issue 1268
  • X AB
  • Groupe Steria
  • Action plan on corporate taxation
  • proposals for EU company ownership registers
  • Investigation of tax ruling practices of member states
• July 2015, Chris Morgan, Issue 1273
  • EU update
  • Global update
• August 2015, Chris Morgan
  • EU update
  • Global update
• September 2015, Chris Morgan, Issue 1278
  • EU update
  • Global update
• October 2015, Chris Morgan, Issue 1282
  • BEPS
  • Anson
  • information exchange on cross-border tax rulings 
  • proposals for a CCCTB
  • EU and global summary

Investment entities

• FATCA registration requirement, Andrey Krahmal, Issue 1263
• due diligence, Andrey Krahmal, Issue 1263
• fees on potential stock exchange listing, K Gregory, Issue 1268

Investment funds

• challenges to the industry, Will Smith, Leonard Ng, Chris Brause and Stuart Pibworth, Issue 1282

Japan

• tax reform, Chris Morgan, Issue 1259

Judicial review

• applications against HMRC, Gideon Sanitt, Issue 1276

Jurisdiction

• ‘point of law’ in tax appeals, John Brinsmead-Stockham, Issue 1278

Labour party policy

• Corbynomics: the story so far, David Smith, Issue 1279

Land and buildings transaction tax,

• application to Scotland, Gordon Keenay, Issue 1254

Legarde list

• FOI request, John Barnett, Issue 1265

Liechtenstein disclosure facility

• closure of, Phil Berwick, Issue 1281

Limited Liability Companies

• taxation of, Anson decision, Philip Harle and Rupert Shiers, Issue 1281

• tax on the liquidation, Jackie Wheaton, Issue 1253

• claim period, Peter Cussons, In brief, Issue 1263

Luxembourg

• Budget, Matthijs Haarsma and Peter Moons, Issue 1283

Mixed partnership rules

• new corporate partners, A Newgrosh, Issue 1271

MOSS

• VAT changes for e-services, Vaughn Chown, Issue 1245

Mutual agreement procedure (MAP)

• generally, Allan Cinnamon, Issue 1249

Marriage allowances

• tax relief for couples, In brief, Issue 1250 

Mergers

• EU merger directive, Sara Luder, Issue 1248

Non-domiciled tax status

• Budget predictions,Chris Groves and Sophie Dworetzsky, Issue 1268     
• consultation document, Stephen Smith, Issue 1279
• consultation analysis, Arabella Murphy and Claire Roberts, Issue 1280 
• Labour Party commitment to repeal, George Bull, Issue 1258
• Labour party, proposals, Jolyon Maugham, Issue 1269         

Office of Tax Simplification

• future of, Judith Freedman, Issue 1264
• review of, John Whiting, Issue 1263
• radical approach required, Chris Sanger, Issue 1286

Oil and gas

• new support measures, Derek Leith and Bob Cardno, Issue 1259 

Overseas insurance bonds

• HMRC’s growing interest in, Andrew Park, Issue 1256

Parent-Subsidiary Directice

• anti-abuse clause, Michael Anderson, Issue 1269

Partnership mergers

• tax considerations, Jackie Wheaton, Issue 1264

Penalties

• incorrect tax returns, for, Iain Macleod, Issue 1261
• reduction, applying, Peter Vaines, Issue 1270

Pensions

• taxation of, following Budget 2015 and HMT consultation, Jeremy Goodwin, Issue 1277

Pension schemes

• pension tax relief, proposals on, John Hayward, Issue 1275
• VAT, on pension fund costs, HMRC guidance, Giles Salmond, Issue 1261

Permanent establishment

• service PEs and 'other personnel', Francisco Alvarez Silva, Issue 1278

Persons with significant control

• public register, Paul McGrath, Rob Posgate, Issue 1248

Private client

• Briefing for January 2015, Andrew Goldstone and Victoria Howarth, Issue 1247
  • interaction of the common law and statutory tests for capacity to make a lifetime gift
  • conversion of civil partnerships to marriage
• Briefing for February 2015, Andrew Goldstone and Charlie Sosna, Issue 1251
  • remittance basis charge
  • tax incentives for art
  • Guernsey: mistake set aside dispute avoidance motive
  • Penalty for failing to disclose receipt of lifetime income
• Briefing for April 2015, Andrew Goldstone and Sarah Albury, Issue 1258
  • Anti-avoidance cases
  • Consultation on venture capital schemes
  • Rectification for partial surrender of insurance policies
  • Small Business, Enterprise and Employment Bill enacted
  • Punitive tax-related penalty imposed
  • Online filing of IHT accounts from August 2015
• Briefing for May 2015, Andrew Goldstone and Helen Manis, Issue 1262
  • Higgs: tax rebate claims
  • Exit checks at UK borders
  • FATCA returns
  • Executor can waive joint privilege unilaterally
  • Non-resident landlord scheme updated
  • HSBC: HMRC faces judicial review
• Briefing for June 2015, Andrew Goldstone and Stuart Crippin, Issue 1267
  • Freedman: trust set aside due to mistake
  • Carver: confirmation of ER limit
  • Dunne: taxpayer defeat over APNs
  • Samarkand: a cautionary tale over HMRC guidance
  • Green: business property relief denied
• Briefing for July 2015, Andrew Goldstone and Victoria Howarth, Issue 1272
  • King: requirements for valid DMC
  • Allfrey: extension of trust perpetuity period not resettlement for CGT purposes
  • HMRC consults on tackling offshore evasion
  • HMRC review of DoVs
  • Wood: lifetime tax assessment after death
• Briefing for September 2015, Andrew Goldstone and Jeffrey Lee, Issue 1277
  • Scott, Blackwell, Ames, Fountain and HCS Trustees
• Briefing for October 2015, Andrew Goldstone and Victoria Howarth, Issue 1281
  • Radical changes for non-doms proposed
  • IHT residence nil rate band provisions
  • IHT clarifications
  • Early end to offshore disclosure facilities
  • ATED: views and behaviours
• Briefing for November 2015, Andrew Goldstone and Sarah Albury, Issue 1286

  • Grandfathering of concessionary treatment for pre-4 August 2014 loan collateral
  • Glyn: former common law residence tests
  • Barclays Wealth Trustees: IHT excluded property status
  • Prowting: rectification orders
  • Retail gift aid rules tightened up

Private placements

• new exemption from withholding tax, James Hume, Issue 1259 

Rectification and rescission

• application in tax context, Lober, Jarvis, Issue 1262

Relief for acquired goodwill

• abolition of, Gareth Miles and Greg Price, Issue 1282

Remittance basis

• taxation on, Jo Summers, Issue 1263

Salary sacrifice

• generally, Chris Sanger, Issue 1278

SAOs

• penalties on reporting failures, Lucy Sauvage and Ed Dwan, Issue 1262                

Scrip dividends

• IHT exit charge, Peter Vaines, Issue 1262

SDLT

• Project Blue and s 75A, Michael Thomas, issue 1251 
• Project Blue, interpretation of, Sean Randall, Issue 1252 
• reliefs on leases, Simon Yeo, Issue 1249

Sham

• meaning, Robert Waterson, Issue 1265

Shares

• gift of, family company, Ian Maston, Issue 1281
• growth share schemes, Nicholas Stretch and Tair Hussain, Issue 1281

Statutory construction

• Wintershall approach, Stefano Mariani, Issue 1274

Securitisations

• generally, E Walker and J Webster, Issue 1271

Self-assessment

• penalities for late filing, Paul Aplin, Issue 1253

Stamp duty

• on shares, Paul Emery & Suzi Edwards, Issue 1247 
• on takeovers, using cancellation schemes , Ashley Greenbank, Issue 1248

State aid

• rules and treaty freedoms, Peter Halford, Issue 1264
• extension on investigations, Nick Skerrett and Gary Barnett, Q&A, Issue 1250 
• unlawful state aid, consequences of, George Peretz, Issue 1253

Substantial shareholding exemption (SSE)

• hive down of business to SPV, Keith Gregory, Ask an expert, Issue 1255 

Summer Budget

• compliance and enforcement issues overview, James Bullock, Issue 1270
• economic view, John Hawkesworth, Issue 1270
• economic view, D Smith, Issue 1271
• general overview, Chris Sanger, Issue 1270
• guide to key measures, Issue 1270
• multinationals, impact on, Dominic Robertson, Issue 1270
• OMBs overview, David Whiscombe, Issue 1270
• private client overview, Sue Laing, Issue 1270

TAAR

• The regime TAAR for loan relationships, William Watson, Issue 1279
• purpose-based tests, problem with, Jolyon Maugham, Issue 1281

Takeovers

• cancellation schemes reducing stamp duty, Ashley Greenbank, Issue 1248

TAXE committee

• multinationals, Tim Law, Issue 1283

Tax credits

• government defeat, George Bull, Issue 1283

Tips

• tax on restaurant tips, Bill Longe, Issue 1277

Trading activity

• carrying on a trade, Eclipse 35, David Whiscombe, Comment, Issue 1252 
• film partnerships, Chris Bates and Judy Harrison, Issue 1254
• film schemes, Michael Avient and Heather Williams, Issue 1282
• horse racing, In brief, Peter Vaines, Issue 1250 
• losses, transfer of, Anthony Newgrosh, Issue 1260
• loss streaming, Mark Boyle and Chris Lord, Issue 1257
• trading periods, Peter Vaines, Issue 1275
• trading or investment?, Peter Vaines, Issue 1254

Transfer of a going concern

• hive down of business to SPV, Keith Gregory, Issue 1255 
• internally generated goodwill in an intercompany transfer is treated for tax purposes, Jackie Wheaton, Issue 1277
• meaning for VAT purposes, Peter Mason, Issue 1274
• VAT rules, connected parties, groups, Rowena Clifton and Sean McGinness, Issue 1276

Transfer pricing

• management services, Martin Zetter, Issue 1283
• recent developments as of August 2015, Shiv Mahalingham, Issue 1274
• risk assessment audits, Shiv Mahalingham and Danny Beeton, Issue 1262
• briefings
  • January 2015, Martin Zetter, Issue 1247
    • risk and the recharacterisation of transactions
    • profit splits
    • commodity transactions
  • February 2015, Martin Zetter, Issue 1251
    • OECD
    • Making the arm’s length principle work harder
    • The end of outsourcing?
    • UK, Spain, USA, Singapore
  • March 2015, Martin Zetter, Issue 1256
    • OECD public consultation
    • Canada and Morrocco
  • Quarterly review, Shiv Mahalingham, Issue 1286
    • BEPS changes to the OECD Transfer Pricing Guidelines
    • Changes to transfer pricing legislation – US
    • Changes to transfer pricing legislation – China
    • Changes to transfer pricing legislation – Russia
    • Changes to transfer pricing legislation – India
    • Landmark international transfer pricing cases – Chevron

Treaty briefing

• January 2015, Allan Cinnamon, Issue 1246
  • diverted profits tax and permanent establishments
  • OECD action 7 discussion draft
  • Spain: Supreme Court (18 June 2014)
  • China/Russia Treaty
  • China/US Treaty: indirect capital gains
  • France: Conseil d’Etat
  • Brazil: change in view on withholding tax on service fees paid
• February 2015, Allan Cinnamon, Issue 1249
  • Treaty disputes, MAP and BEPS
  • Hong Kong as an Asia Pacific hub
  • Whether video feed is a copyright royalty
  • Technical services provided to Indian subsidiary
  • Equipment leasing
• March 2015, Allan Cinnamon, Issue 1253
  • Anti-avoidance
  • Source of patent treaties
• April 2015, Allan Cinnamon, Issue 1257
  • attributable income
  • Partnership access to treaties
  • Software distribution payments were copyright royalties
  • non-discrimination article
• May 2015, Allan Cinnamon, Issue 1261
  • The digital economy: Israeli developments
  • Allocation of partnership head office expenses to PE
  • Dutch company fails preparatory and auxiliary test
  • Subsidiary’s employees do not create PE
  • Recent treaty highlights
• June 2015, Allan Cinnamon, Issue 1265
  • OECD’s revised draft on Action 6
  • Model Treaty
  • Australia deals with diverted profits 
  • Total return swaps: beneficial ownership
  • PE profit allocation: the AOA approach
  • Recent treaty highlights
• July 2015, Allan Cinnamon, Issue 1269
  • Effective management and group relief
  • Indian technical services
  • US airline’s Indian income 
  • Malta/Netherlands treaty judged inoperative
  • Recent treaty highlights
• August 2015, Allan Cinnamon, Issue 1274
  • Anson: the treaty aspects
  • Lehman: US denied foreign tax credit for UK withholding tax
  • Services PE and a client’s premises
  • Software licensing fees not taxable in India
• Quarterly tax treaty briefing, Allan Cinnamon, Issue 1280
  • Anson and HMRC
  • Hybrid entities
  • Interest taxed as business income
  • Recent treaty highlights

Tribunal fees

• proposals for, Nick Skerrett, Issue 1275

Trusts

• adding funds to, tax consequences, Jo Summers, Issue 1246
• non-UK resident trusts, Arabella Murphy and Claire Roberts, Issue 1280 

Unjust enrichment

• VAT, Tony Craggs and Nicole Kostic, Issue 1267

VAT

• abuse, scope of after Hilden Park, Amanda Brown, Issue 1276
• card handling exemption, Steve Powell and Karen Killington, Issue 1265
• construction of new building, on, Graham Elliott, Issue 1251
  • Astral
• compound interest, Michael Conlon, Issue 1265
• contingent discounts and credit notes, treatment of, Leslie Allen and Waqar Shah, Issue 1259 
• charitable grants, on, Charlotte Black and Robert Field, Issue 1281
• cross-border business establishments, VAT on, Sean McGinness
• deductible VAT relating to foreign branches, Nick Skerrett, Issue 1257
• destination, collecting at, EC strategy, Leigh Clark, Issue 1275
• ebooks, E Wong, Issue 1271
• eservices, VAT changes and MOSS, V Chown, Issue 1245
• EU VAT rates and compliance information, Sarah Halsted, Issue 1252 
• food, zero rating, Vaughn Chown, Issue 1257
• group registration, Graham Elliott, Issue 1276
• HMRC’s view on, Ian Stewart, Issue 1279 
• Investment Trust Companies, unjust enrichment, Michael Conlon, Issue 1253
• nexus, Graham Elliott, In brief, Issue 1254
• partnership law, G Elliott, Issue 1267
• pension fund costs, HMRC guidance, Giles Salmond, Issue 1261
• planning arrangements, M Conlon and R Murray, Issue 1268
• printed matter and mailing packages, Rowena Clifton, Issue 1272
• prompt payment discounts, Julie Park, Issue 1249
• rates, EU review, Richard Asquith, Issue 1283
• reduced rate of VAT and composite supplies, Alan Sinyor, Issue 1264
• recovery of input VAT on pre-registration expenditure, Ruth Corkin, Issue 1277
• recovery in HP sector, Etienne Wong, Issue 1278 
• refunds, Alan Sinyor, Issue 1250 
• share acquisitions, recovery of VAT, Etienne Wong, Issue 1266
• Skandia: HMRC’s interpretation, Gary Campbell and Daniel Johnson, Issue 1252
• subsidiaries, costs incurred in the acquisition of, Michael Conlon and Rebecca Murray, Issue 1274
• unjust enrichment, Tony Craggs and Nicole Kostic, Issue 1267
• vehicles for the disabled, Graham Elliot, Issue 1247
• warranty contracts, VAT treatment of, Richard Insole and Judith Lesar, Issue 1274
• zero rating on construction projects, V Chown, Issue 1267

VAT briefing

• January 2015, Lee Squires and Fiona Bantock, Issue 1246
  • VAT treatment of pension fund management
  • Longridge: non-profit making activities
  • Lady Margaret Hall: disclosed agency
  • VAT on prompt payment discounts
  • VAT mini one-stop shop
• February 2015, Lee Squires and Fiona Bantock, Issue 1249
  • TOGCs, Royal College of Paediatrics
  • single and multiple supplies Colaingrove
  • GMAC: old bad debt relief regime
  • letting of immoveable property Luc Varenne
• March 2015, Lee Squires and Fiona Bantock, Issue 1254
  • ITC: restitutionary claims against HMRC
  • Brief 2/2015: Skandia and VAT grouping
  • Housley: tribunal’s review of HMRC discretion
  • NEC: card processing services
• April 2015, Lee Squires and Fiona Bantock, Issue 1257
  • Brief 8/2015: pension fund management costs
  • Colaingrove: reduced rate VAT for electricity supplied to holiday accommodation
  • Budget 2015: partially exempt businesses with foreign branches
  • Commission v France/Luxembourg: reduced rate VAT on e-books
• May 2015, Lee Squires and Fiona Bantock,
  • Larentia and Marenave: VAT recovery by holding companies
  • Southern Cross: agreement for VAT refund not legally due
  • Wojskowa: supplies by a landlord to its tenants
  • Property Development Company: deemed supply of building constructed by taxable person
• June 2015, Lee Squires and Fiona Bantock, Issue 1266
  • Littlewoods: compound interest
  • Fiscale Eenheid X: management of special investment funds
  • French Connection: VAT on provision of clothing to staff
  • Premier Foods: repayment of VAT to supplier in administration 
• July 2015, Lee Squires and Fiona Bantock, Issue 1269
  • Pendragon: abuse of law
  • Newey: abuse of law
  • Commission v UK: energy saving materials
  • York University: construction works
• August 2015, Lee Squires and Fiona Bantock
  • Larentia and Marenave: VAT recovery by holding companies
  • Intelligent Managed Services: VAT groups and TOGCs
  • Rank: gaming machines and fiscal neutrality
  • Hedqvist: VAT treatment of Bitcoin currency exchange
• September 2015, Lee Squires and Fiona Bantock, Issue 1275
  • VWFS: partial exemption – attribution of residual input VAT
  • Hilden Park: abuse of law
  • Redcats (Brands): adjustments to taxable amount
  • Recent HMRC briefs and consultation
• October 2015, Lee Squires and Fiona Bantock, Issue 1279
  • Copthorn: retrospective VAT grouping
  • WebMindLicenses: abuse of rights
  • Associated Newspapers: vouchers used for business promotion
  • Responses on penalties consultation

Warranty contracts

• VAT treatment of, Richard Insole and Judith Lesar, Issue 1274