Issue 1252

Analysis

• EU VAT rates and compliance information
• Draft FB 2015: Consortium relief link companies
• Skandia: HMRC’s interpretation
• Morrison: CGT and settlement payments
• International briefing for February 2015

In brief

• The fall-out from Project Blue
• Eclipse 35: underdog fails to enchant the appeal court

News

• HSBC controversy sparks fiery debate in Commons
• Universal credit IT systems criticised by PAC
• New SDLT regime ‘already impacting tax receipts’
• IPSE welcomes tax plans for oil industry
• Companies face new XBRL tagging requirements
• EC focuses on corporate transparency
• UK and Algeria sign double tax agreement
• In brief: Northern Ireland; pension flexibility; marriage; VAT forum; Scotland; guidance

Cases

• HMRC v G B Housley
• Clavis Liberty Fund v HMRC
• The Hurlingham Club v HMRC
• Taylor Wimpey v HMRC
• Tower Radio and Total Property Support Services v HMRC
• Scotts Atlantic Management v HMRC
• Eclipse Film Partners No. 35 v HMRC

One minute with

• One minute with... Etienne Wong

Ask an expert

• Is the employee shareholder status scheme appropriate?

FA 2015

• Draft FB 2015: Consortium relief link companies