Issue 1259

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

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• One minute with... David Pickstone

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• 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