Etienne Wong (Tax Chambers, 15 Old Square) reviews three recent CJEU rulings on the VAT treatment of e-books and considers where the debate is heading.
Allan Cinnamon reviews the latest tax treaty developments, including UK companies seeking group relief for losses of foreign subsidiaries; potential exposure to Indian tax on consultancy fees and exemptions in operating aircraft; and Maltese companies enjoying special tax treatment potentially being denied treaty benefits.
HMRC’s director general for personal tax, Ruth Owen, talks about the department’s changes to customer service.
Does the Supreme Court judgment in Pendragon represent a shift of emphasis? Can offshore schemes of the Newey-type scheme survive? Michael Conlon QC and Rebecca Murray (Temple Tax Chambers) examine the impact of recent case decisions on VAT planning arrangements.
In disputes with HMRC, robust professional witness evidence can be a key factor for taxpayer success. Geoff Lloyd and Yvette Adams (EY) review the rules and lessons from case law.
Chris Morgan (KPMG) provides an update of recent developments, including an update on BEPS Actions 6 and 13, a new action plan on CCCTB and the recent cases of X AB and Groupe Steria.
Barrister Anne Fairpo (Temple Tax Chambers) explains why and how the DPT could apply to real estate transactions.