Issue 1256

Analysis

• CA ruling in Ingenious Media and HMRC’s duty of confidentiality
• Ingenious Games and HMRC’s allegations of dishonesty
• Transfer pricing briefing for March 2015
• International briefing for March 2015
• New proposed criminal and civil powers to combat evasion
• HMRC’s growing interest in overseas insurance policies

In brief

• Diverted profits tax changes

News

• HMRC on the postponement of the tax exemption for trivial BIKs
• Correction: consultation on tax relief for travel and subsistence expenses
• Latest HMRC guidance
• Further Scottish regulations
• HMRC ‘makes 490 requests to foreign governments over tax evasion’
• PAC releases two tax reports
• ‘The end of the tax return’
• Macao and Monaco tax enforcements
• FATCA reports for nil returns no longer required
• Tonnage tax regulations
• VAT registration limit rises
• Restricting VAT deductions for foreign branches
• EC report on application of VAT MOSS
• Landfill communities fund
• Savers tax allowance ‘hardly straightforward’, says CIOT
• Social investment tax relief promotion
• Construction industry scheme
• Diverted profits tax changes
• Finance Bill 2015
• People and firms
• Treasury proposals for next steps to tackle tax evasion and avoidance

Cases

• Servbet v HMRC
• Mistral Promotions & Marketing v HMRC
• Fast Bunkering Klaipėda v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos
• Royal Troon Golf Club v HMRC
• Greater Glasgow & Clyde Health Board v HMRC
• Pyreos v HMRC
• Jack Dyson v HMRC

One minute with

• One minute with... David Klass

Ask an expert

• Non-resident CGT