Issue 1255

Analysis

• The Q&A: Osborne’s final Budget this Parliament

In brief

• Budget 2015: economic view
• Budget 2015: the private client perspective
• Budget 2015: how OMBs fared
• Budget 2015: the impact on multinationals
• Budget 2015: compliance and enforcement aspects

News

• Budget 2015: Summary of the key measures
• People and firms
• Press watch: Has the US tax inversion crackdown prompted more foreign takeovers?
• Welsh tax powers
• Further Scottish regulations
• First HMRC manual on gov.uk
• HMRC to appear in front of PAC on HSBC
• EC opens Hungary state aid investigation
• Customs regulations and consultation
• Revised eligibility for community amateur sports clubs
• Savings-related changes on 6 April
• Working tax credits and tax credits
• Pension regulations
• CGT guidance on disposal of UK property by non-residents
• Class 2 NIC and LLPs
• IPSE: HMRC figures on IR35 ‘inaccurate’
• IFS report attacks UK tax ‘weaknesses’
• Determining market value of shares
• CT Northern Ireland Bill
• Travel and subsistence consultation extended again
• Worldwide debt cap provisions
• FB 2015 and royal assent
• Commission presents tax transparency package

Cases

• The Queen (on the application of Andrew Michael Higgs) v HMRC
• HMRC v Romie Tager
• HMRC v Northumbrian Water
• Northern Lincolnshire & Goole Hospitals NHS Foundation Trust v HMRC
• ‘Go fair’ Zeitarbeit OHG v Finanzamt Hamburg-Altona
• Poole Leisure v HMRC
• HMRC v Colaingrove

One minute with

• One minute with… Jason Lester

Ask an expert

• SSE on hive down of business to SPV