Issue 1246

Analysis

• The appeal right against a follower notice penalty
• High Court judgment in FII: compensating for unlawful tax
• Draft FB 2015: Proposed disguised fee income rules
• Q&A: HMRC proposals on overarching employment contracts
• Draft FB 2015: Capital gains and small business incorporation
• Tax treaty briefing for January 2015
• VAT briefing for January 2015
• Tax and the City briefing for January 2015
• BEPS: new thinking on risk, excess capital and recharacterisation

In brief

• The appeal right against a follower notice penalty

News

• Lawyers and accountants among the least likely to file their tax return late
• MPs debate diverted profits tax
• Northern Ireland corporation tax bill introduced
• HMRC seeks to recruit law specialists
• NIC Bill amended
• Scottish government calls for North Sea oil & gas changes
• In brief: loan relationships; PAYE coding; SDLT Bill; online chat

Cases

• Snugglebundl v HMRC
• Peter and Jaleh Hearn t/a Hennerton Golf Club v HMRC
• Lady Margaret Hall v HMRC
• McMorris v HMRC
• Ian Branagan v HMRC
• Altus Group v Baker Tilly Tax
• Morrison v HMRC

One minute with

• One minute with... Jonathan Ivinson

Ask an expert

• Tax on adding funds to an existing trust

FA 2015

• Draft FB 2015: Proposed disguised fee income rules
• Draft FB 2015: Capital gains and small business incorporation
• MPs debate diverted profits tax