George Osborne’s March Budget could be his last. To prevent it being so, the chancellor has to ensure that it gives the Conservatives a political lift, as David Smith reports.
The European Commission is hunting down unlawful state aid in the tax field. George Peretz QC (Monckton Chambers) explores the consequences for taxpayers.
Michael Conlon QC (Hogan Lovells) examines the Court of Appeal decision in ITC, and the uncertainties that remain.
Allan Cinnamon provides an update on tax treaty developments
Richard Jeens (Slaughter and May) gives an overview of the significant changes in the rules governing tax disputes in the last year or two and considers where this leaves taxpayers now, whether as part of active disputes, an M&A transaction or day to day business.
HMRC’s Director General for Business Tax, Jim Harra, talks about the department’s plans to incentivise agents to provide a service which benefits them, their clients and HMRC itself
Sarah Halsted (BDO) provides the latest table summarising the standard rates of VAT currently in force in each member state, as well as their VAT registration, distance selling and intrastat thresholds
Amendments to the consortium relief link company concept in the draft Finance Bill 2015 conclude a protracted period of change for this concept, driven by EU law. Ben Jones and Sarah Illidge (Eversheds) report.
HMRC’s guidance on Skandia is a useful starting point, but still leaves considerable uncertainty on one of the highest profile VAT developments for the financial services industry in recent years, write Gary Campbell and Daniel Johnson (Deloitte).
Robert Waterson and Adam Craggs (RPC) examine Sir Fraser Morrison and remaining questions over whether an out-of-court settlement payment may be deducted under TCGA 1992 s 49.