Issue 1261

Analysis

• Tax advice for the new government: the view from the IFS
• Government tax policies: the tax director’s view
• VAT on pension fund costs: has HMRC made life easier?
• Tax treaty briefing for May 2015
• Tax and the City briefing for May 2015
• Tax planning and penalties

In brief

• Tax advice for the new government: the view from the IFS

News

• State aid decisions delayed
• European justice court proposes system reform
• Professional guidance updated
• Moscovici unveils ‘ambitious’ agenda for EU tax policy
• Vocalspruce decision now final
• Press watch: Avaaz to challenge against HMRC over HSBC tax evasion scandal
• Discussion draft published on BEPS action 8
• In brief: employee benefit schemes; stock exchanges; bank levy; FATCA

Cases

• Samarkand Film Partnership No 3, Proteus Film Partnership and three partners v HMRC
• Property Development Company NV v Belgische Staat
• Mihai Manea v Instituția Prefectului județul Brașov
• SMK kft v Nemzeti Adó- és Vámhivatal
• GST-Sarviz AG Germania v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’

One minute with

• One minute with... Mark Weinstein

Ask an expert

• VAT on cross-border business establishments