Issue 1257

Analysis

• VAT briefing for April 2015
• Tax treaty briefing for April 2015
• Employment taxes spring clean
• Back to basics: Cross-tax enquiries
• Tax and the City briefing for April 2015
• Leekes and loss streaming

In brief

• Gardiner 2 HMRC nil: win on penalties
• Changes for the new corporate tax year
• Deductible VAT relating to foreign branches
• Artificiality
• Changes for the new corporate tax year
• Deductible VAT relating to foreign branches

News

• Labour pledges to scrap non-dom rule
• EC outlines tax action plan
• Aggregates levy to be reinstated
• Brief confirms position on pension fund management cost
• OECD launches BEPS action 12 consultation
• Press watch: EU ‘considering state aid investigation into southern European banks’
• International tax compliance regulations take effect
• Tax warning over Scottish devolution
• More anti-avoidance regulations come into force
• EU cross-border VAT rulings trial extended
• Banks face relief restrictions
• In brief: FA 2015; financial instruments; diverted profits; child savings regulations; landfill; Bulgaria and Sweden; intermediaries; OTS; guidance

Cases

• HMRC v Southern Cross Employment
• TL Step by Step v HMRC
• N & M Walkingshaw v HMRC
• Beteiligungsgesellschaft Larentia + Minerva & Co v Finanzamt Nordenham
• Philip Savva and others v HMRC
• Joost Lobler v HMRC
• HMRC v Hamilton & Kinneil (Archerfield) and others

One minute with

• One minute with... James Carter

Ask an expert

• VAT on sales of food

Practice guides

• Back to basics: Cross-tax enquiries