Issue 1254

Analysis

• The VAT briefing for March 2015
• Tax and the City briefing for March 2015
• The Scottish land and buildings transaction tax
• The Court of Appeal judgment in Eclipse 35

In brief

• Folkestone Harbour
• The Finance Bill plans for 2015
• Trading or investment?

News

• Tax credits
• Northern Ireland tax credit appeals
• Refunds of non-recoverable 2012 Olympics VAT
• HMRC ‘doubles tax take’ from transfer pricing enquiries
• Agent online self-serve trial
• NIC avoidance-related regulations
• High risk promoters
• PAC inquiry into HSBC
• ATED regulations
• Prohibition on cancellation schemes in takeovers
• Tax free childcare
• Life insurance tax regulations
• Regulations
• AIFs and EUUTs
• Finance Bill 2015

Cases

• Ingenious Media Holdings and another v HMRC
• Ingenious Games v HMRC
• Folkestone Harbour v HMRC
• European Commission v French Republic and European Commission v Grand Duchy of Luxembourg
• Spritebeam and others v HMRC
• Gemsupa and another v HMRC
• Leekes v HMRC

One minute with

• One minute with... Mike Truman

Ask an expert

• Managing the retirement of a senior employee

FA 2015

• The Finance Bill plans for 2015

Practice guides

• The Scottish land and buildings transaction tax