Issue 1251

Analysis

• UT decision in Project Blue and lessons on s 75A
• Private client briefing for February 2015
• Transfer pricing briefing for February 2015
• HMRC’s powers to collect tax debts
• Q&A: Are sweeping changes afoot in US foreign business profits?
• Astral: a stellar enlargement

In brief

• Are you ready for country by country reporting?
• The SSE and ‘tax dodging’

News

• Appeal court rules for HMRC in Eclipse case
• HSBC leaks: tax authority responds to critics
• HMRC keeps focus on PAYE reporting for employment intermediaries
• European Parliament sets up tax rulings committee
• NIC Act receives royal assent
• PAYE filing penalties scrapped for short delays
• In brief: pension flexibility; parental pay; SDLT Act; Scottish LBTT; Wales; sports clubs; landfill; promoters; company cars; charities; guidance

Cases

• Masoud Mirsamadi v HMRC
• C J Palau & R C Loughran v HMRC
• Jaswinder Dhariwal v HMRC
• Ryanair v European Commission
• Amino Communications v HMRC
• The Queen on the application of ELS Group v HMRC
• HMRC v Royal College of Paediatrics and Child Health
• Investment Trust Companies v HMRC

One minute with

• One minute with... Natalie Miller

Ask an expert

• Group restructuring to assist refinancing of existing debt

Practice guides

• HMRC’s powers to collect tax debts