Issue 1253

Analysis

• Economics focus: What kind of Budget can we expect?
• The consequences of unlawful state aid
• Court of Appeal ruling in Investment Trust Companies: unjust enrichment and the ‘dead period’
• Tax treaty briefing for March 2015
• The changing tax disputes landscape
• Q&A: HMRC’s plans on working with tax agents

In brief

• CJEU judgment in de Ruyter
• HSBC, tax evasion and criminal prosecution
• Rethinking penalties

News

• HSBC Suisse latest
• Scottish tax updates
• Wales consults on new landfill disposal tax
• FATCA reporting guidance
• UK/Senegal tax treaty signed
• Bank levy: UK/Netherlands DTR
• Indirect taxes ‘soar across globe’
• VAT/GST discussion drafts
• ‘Beneficial’ loans
• Employer-provided childcare and maternity allowance
• OTS report on employment status
• Internationally mobile employees
• Capital allowance sale and leaseback changes

Cases

• North Berwick Golf Club v HMRC
• Derek Collings t/a Engineering Unlimited v HMRC
• VDP Dental Laboratory NV v Staatssecretaris van Financiën and Staatssecretaris van Financiën v (i) X BV and Nobel Biocare Nederland BV
• Ignatius Fessal v HMRC
• Verder LabTec GmbH & Co.KG v Finanzamt Hilden
• Herefordshire Property Company v HMRC
• Kumon Educational UK v HMRC

One minute with

• One minute with... Kate Habershon

Ask an expert

• Ask an expert: Tax on the liquidation of an LLP