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1259
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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
Freebies
David Whiscombe
1 /7
Time is tight: CGT and the Autumn Budget
Peter Rayney
2 /7
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
3 /7
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
4 /7
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
5 /7
SDLT: gardens, grounds and grazing
Max Schofield
6 /7
Much ado about non-doms: the new policy paper
Helen McGhee
,
Lynnette Bober
7 /7
Freebies
David Whiscombe
Time is tight: CGT and the Autumn Budget
Peter Rayney
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
SDLT: gardens, grounds and grazing
Max Schofield
Much ado about non-doms: the new policy paper
Helen McGhee
,
Lynnette Bober
NEWS
Read all
HMRC manual changes: 4 October 2024
Public opposition to IHT increases remains strong, according to poll
Apprenticeships reforms
Chancellor reflects on non-dom changes
Scottish government consults on new building safety levy
CASES
Read all
D Hill and another v HMRC
C Brzezicki v HMRC
Andrew Quay Hull LLP v HMRC
Other cases that caught our eye: 4 October 2024
Brindleyplace Holdings S.à r.l (BP Holdings) v HMRC
IN BRIEF
Read all
Non-dom reforms: shaping the regime
Non-dom reforms: IHT aspects
EU Watch: new mandate, new tax priorities
More on the Supreme Court’s decision in PGMOL
A bad Apple ruling
MOST READ
Read all
HMRC manual changes: 4 October 2024
Andrew Quay Hull LLP v HMRC
EU Watch: new mandate, new tax priorities
More on the Supreme Court’s decision in PGMOL
Freebies