Issue 1243

Analysis

• VAT on pension fund costs: has the European Court made life easier?
• Oil and gas fiscal regime: the plan for reform
• BEPS treaty abuse-related actions
• Q&A: CGT on non-UK residents: what’s proposed?
• Economics focus: Weak tax receipts make the deficit task much harder
• #AS2014

In brief

• Nexus v transfer pricing
• Fair Tax Mark
• The UT on Longridge: relevant charitable purpose
• #AS2014

News

• First wave of APNs secure £32m
• ‘Google tax’ sends ‘a clear message’ to multinationals that divert profits
• EU financial transactions tax in ‘disarray’
• PAC challenges PwC and Shire over Lux leaks
• MOSS: firms can separate EU trading from UK
• Oil and gas fiscal regime facing ‘radical’ reforms
• FB 2015 measures take immediate effect
• Disclosure campaign focuses on solicitors
• Gauke hails ‘quick wins’ from OTS tax admin review
• FATCA: extension of time for IGAs agreed in substance
• Loan relationships regulations laid before Commons
• In brief: fuel benefit; aggressive planning; assisted areas; employer NICs; VAT; SDLT Bill; FATCA; powers of entry; guidance
• #AS2014

Cases

• Zoltan Hegedus v HMRC
• Adam Mather v HMRC
• Pákozdi v Hungary
• London Clubs Management v HMRC
• Central Sussex College v HMRC
• Rio Tinto v HMRC
• Parveen Chadda and others v HMRC

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• One minute with... Neil Reeve

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