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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
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
1 /7
Understanding the FIG regime
Jo Bateson
2 /7
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
3 /7
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
4 /7
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
5 /7
Tax odyssey: the journey to a single securities tax
Naomi Lawton
6 /7
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
7 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
Tax odyssey: the journey to a single securities tax
Naomi Lawton
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
NEWS
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HMRC manual changes: 5 September 2025
Pre-Budget speculation fuels rumours of bank windfall tax and landlord NICs
Submitting RIF notifications to HMRC
HMRC guidelines on declarations of accuracy and completeness
EV charging added to advisory fuel rates
CASES
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Lexgreen Services Ltd v HMRC
Elphysic Ltd and others v HMRC
W Tinkler v HMRC
Clear Pay Payroll Ltd v HMRC
Other cases that caught our eye: 5 September 2025
IN BRIEF
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Closing the tax gap: HMRC’s approach to ‘legal interpretation disputes’
CenTax recommends changes to protect family farms
Soft Drinks Industry Levy credit repayments
Self’s assessment: Time for a wealth tax?
Highlights from HMRC’s 2024/25 annual report
MOST READ
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First failure to prevent the facilitation of tax evasion case
T Masters v HMRC
Government mulls reforms to property taxes
Government mulls reforms to property taxes
United Carpets (Franchisor) Ltd v HMRC