Issue 1249

Analysis

• Leases, nominees and SDLT
• VAT briefing for February 2015
• Tax treaty briefing for February 2015
• The Chinese GAAR
• Enforcement and compliance: the view from HMRC
• Economics focus: A make or break month
• Q&A: how is ADR working for large businesses?

In brief

• HMRC targets the ‘mass affluent’
• Diverted profits tax
• HMRC’s discretion and legitimate expectation

News

• CTA & ATT examination results
• Obama proposes tax on foreign income held overseas by MNCs
• Scrap CGT, IHT and SDRT, says IoD
• ‘Biggest digital self-assessment ever’
• India will not appeal Vodafone decision
• Northern Ireland Bill continues progress
• IR35 Forum issues final admin review
• Serial avoiders face further clampdown
• In brief: film relief; NIC Bill; CIS and JVs; transfer pricing forum; Iceland treaty; R&D; AIFMD; Revenue Scotland

Cases

• HMRC v Changtel Solutions UK
• Mark Allan v HMRC
• HMRC v Astral
• HMRC v National Exhibition Centre
• Amoena v HMRC
• The Prudential Assurance Company v HMRC
• European Commission v UK

One minute with

• One minute with... Jonathan Levy

Ask an expert

• VAT and prompt payment discounts: which option is best?