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Issue 1259
22 April, 2015
Analysis
Download FA 2015 issue
Finance Act 2015: Overview
International briefing for April 2015
FA 2015: Private placement withholding tax exemption
FA 2015: Disguised investment management fee rules
FA 2015: The new CGT regime for non-residents
FA 2015: Goodwill changes
FA 2015: Restrictions to entrepreneurs’ relief
FA 2015: B share schemes
FA 2015: Oil and gas measures
FA 2015: Diverted profits tax - a detailed guide to the rules
FA 2015: Loss refreshing
Kumon: credit notes and contingent discounts
In brief
What’s happened to the proposed consortium relief link company provisions?
News
ESCs list updated to reflect removals
HMRC’s handling of MOSS censured
CTG criticises lack of VAT guidance on direct mail
HMRC restricts EIS and VCT advance assurance applications
Australia and UK urge G20 to stop diverted profits
In brief: HSBC/BNY Mellon; FATCA; guidance
OECD releases discussion draft on BEPS action 11
Cases
European Commission v Federal Republic of Germany
Sabine Smouha v The Director of Border Revenue
Minister Finansów v Wojskowa Agencja Mieszkaniowa w Warszawie
Gregory Finn and others v HMRC
Meena Seddon and others v HMRC
Steven Price and others v HMRC
Finanzamt Linz v Bundesfinanzgericht, Aussenstelle Linz
One minute with
One minute with... David Pickstone
Ask an expert
Return of capital demerger
FA 2015
Download FA 2015 issue
Finance Act 2015: Overview
FA 2015: Private placement withholding tax exemption
FA 2015: Disguised investment management fee rules
FA 2015: The new CGT regime for non-residents
FA 2015: Goodwill changes
FA 2015: Restrictions to entrepreneurs’ relief
What’s happened to the proposed consortium relief link company provisions?
FA 2015: B share schemes
FA 2015: Oil and gas measures
FA 2015: Diverted profits tax - a detailed guide to the rules
FA 2015: Loss refreshing
EDITOR'S PICK
When tax goes wrong
Michael Thomas KC
1 /7
VAT on food: conflicting confections and deemed delicacies
Max Schofield
2 /7
Back to BlackRock: the Court of Appeal restores order
Sarah Bond
,
Helen Buchanan
3 /7
Labour’s tax plans: aiming at the wrong target?
James Quarmby
4 /7
The non-doms reforms: a practitioner view
Helen McGhee
5 /7
Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher
Emily Osborne
6 /7
What the Budget means for non-UK resident trusts
Edward Hayes
7 /7
When tax goes wrong
Michael Thomas KC
VAT on food: conflicting confections and deemed delicacies
Max Schofield
Back to BlackRock: the Court of Appeal restores order
Sarah Bond
,
Helen Buchanan
Labour’s tax plans: aiming at the wrong target?
James Quarmby
The non-doms reforms: a practitioner view
Helen McGhee
Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher
Emily Osborne
What the Budget means for non-UK resident trusts
Edward Hayes
NEWS
Read all
Taxpayers let down by poor HMRC customer service, says NAO
New HMRC guidelines on football agent contracts
Voluntary office holders’ travel expenses
EU Council reaches agreement on FASTER Directive
VAT treatment of voluntary carbon credits
CASES
Read all
Kwik-Fit Group Ltd and others v HMRC
Beech Developments (Manchester) Ltd and others v HMRC
G Graham t/a Skin Science v HMRC
Other cases that caught our eye: 17 May 2024
C Upham and others v HSBC UK Bank plc
IN BRIEF
Read all
Paddocks: horse sense?
A Kwik decision from the Court of Appeal
Notification of liability
Kwik-Fit on unallowable purpose
PAYE: IR35 ‘set-off’ rules
MOST READ
Read all
Labour’s tax plans: aiming at the wrong target?
BlackRock Holdco 5 LLC v HMRC
Back to BlackRock: the Court of Appeal restores order
When tax goes wrong
HMRC to engage on non-dom changes, while Labour considers investment incentive