Issue 1226

Analysis

• BEPS: the US perspective
• What does success look like for BEPS, and what is failure?
• BEPS: How some countries are going it alone
• BEPS: Priorities and concerns one year on
• International briefing for July 2014
• The Rangers case and EBTs
• North Sea fiscal refresh: the government’s new consultation
• BEPS and the UK

In brief

• Talking points
• Taylor Wimpey: builder’s block probably unlawful
• Zipvit: claiming VAT you were not charged
• Why HMRC might come to regret accelerated payment notices

News

• Press watch: AbbVie rounds on US tax laws as it snares Shire
• Winding up petitions by HMRC increase
• New OECD standard for automatic exchange of information
• NIC Bill introduced into Parliament
• HNWI unit marks £1bn compliance yield
• HMRC readies to issue follower notices and accelerated payments
• Treasury moots employee shareholding vehicle
• Social investment tax relief guidance unveiled
• New EC president sets out tax agenda
• Raft of DTAs set to come into force
• OECD approves 2014 Model Tax Convention update
• In brief: royal assent; remittance basis; personal allowance; pension flexibility; childcare; IHT; property investment funds; ATED; CbC reporting; cluster area; guidance

Cases

• Robert Rusling v HMRC
• Philip Graham Tindale v HMRC
• Gateshead Jewish Nursery v HMRC
• Taylor Wimpey v HMRC
• HMRC v GB Housley
• Anthony and Tracy Hancock v HMRC
• Beacon Estates (Chepstow) v HMRC

One minute with

• One minute with... Anne Fairpo

Ask an expert

• Ask an expert: IHT implications on a dividend waiver

Reports

• BEPS: the US perspective
• What does success look like for BEPS, and what is failure?
• BEPS: How some countries are going it alone
• BEPS: Priorities and concerns one year on