Issue 1248

Analysis

• Draft FB 2015: Loss restrictions on banks
• VAT focus: Challenging HMRC’s failure to decide
• International briefing for January 2015
• Is an EU merger the way to go?
• Takeovers and reductions of capital
• Q&A: Register of persons with significant control of companies

In brief

• HMRC’s reviews and appeals
• Lessons from General Healthcare Group

News

• PAC concern over HMRC’s IT contract
• London Mayor settles US tax bill
• Give partnerships clear guidance, OTS urges government
• New Scottish property tax rates unveiled
• Charities advised on ‘prudent’ tax planning
• NIC Bill completes passage through Lords
• Osborne pledges boost for North sea oil and gas
• Revenue Scotland plans standards charter
• In brief: low emission cars; orchestras; remittance basis; fuel laundering; Budget; tax collection; indexation allowance; MLR fees; guidance

Cases

• Wayne Pendle v HMRC
• Sam Smith v HMRC
• Pacific Computers v HMRC
• James Radcliffe v HMRC
• PwC v HMRC
• Réegie communale autonome du stade Luc Varenne v État Belge
• X AB v Skatteverket

One minute with

• One minute with… Andrew Evans

Ask an expert

• Tax-efficient debt restructuring

FA 2015

• Draft FB 2015: Loss restrictions on banks
• International briefing for January 2015
• Takeovers and reductions of capital

Practice guides

• Is an EU merger the way to go?