Issue 1247

Analysis

• Sharing bundle preparation costs
• Transfer pricing briefing for January 2015
• Draft FB 2015: B share schemes
• Draft FB 2015: Withholding tax exemption for private placements
• Private client briefing for January 2015
• The new diverted profits and EU/international law, including BEPS

In brief

• Stamp duty on shares
• VAT on vehicles adapted for use by disabled

News

• EC publishes details of state aid enquiry into Luxembourg tax ruling for Amazon
• HMRC to cut a further 650 jobs
• Potential modifications to diverted profits tax
• Be more ambitious on BEPS action 14, OECD urged
• HMRC given permission to appeal Deutsche Bank and UBS AG
• Stamp duty/SDRT: cancellation schemes in takeovers
• In brief: R&D; childcare; councillors; ISAs; fuel duty; FATCA; agreements; EU VAT; transport; PAC; guidance

Cases

• R (on the application of Chaudhary) v Bristol Crown Court and HMRC
• Timothy Clayton Hutchings v HMRC
• Elsina v HMRC
• HMRC v Anthony Barkas
• Colaingrove v HMRC
• HMRC v GMAC UK
• Dipak Patel v HMRC

One minute with

• One minute with… Heather Gething

Ask an expert

• Employee ownership trusts, EBTs and succession planning

FA 2015

• Draft FB 2015: B share schemes
• Draft FB 2015: Withholding tax exemption for private placements
• Potential modifications to diverted profits tax
• Stamp duty/SDRT: cancellation schemes in takeovers
• The new diverted profits and EU/international law, including BEPS