Issue 1258

Analysis

• Southern Cross: compromise agreement not ultra vires
• Building a bridge between MNCs and tax administrations
• Macklin: World Bank pensions and treaty interpretation
• Private client briefing for April 2015
• Q&A: Labour Party commitment to repeal non-dom regime
• Q&A: EU tax transparency package

In brief

• Avoiding moral repugnancy in the age of tax transparency

News

• OECD ‘embarrassed’ by UK diverted profit tax
• HMRC ‘getting tougher on tax returns’
• HSBC Suisse leaks: first evasion conviction
• CIOT launches survey on taking appeals to FTT
• Tax burdens on wages rising, says OECD
• BEPS to be finalised by October
• VAT Expert Group adopts opinion on cross-border rulings
• In brief: intermediaries; MOSS; FATCA; guidance
• Political party tax proposals

Cases

• Malcolm Healey v HMRC
• The Crown Prosecution Service v Robert Doran and Patrick Gray
• R v Quillan and others
• Joshy Mathew v HMRC
• Marian Macikowski v Dyrektor Izby Skarbowej w Gdańsku
• S&I Electrical Plc v HMRC
• John Arthur Day and Amanda Jane Dalgety v HMRC

Ask an expert

• Discovery and marketed avoidance schemes