Issue 1262

Analysis

• Q&A: Lessons from Lobler on rectification and mistake
• What now for UK tax policy?
• Challenges to transfer pricing under discovery assessments
• SAO regime: penalties and pitfalls
• Impact of common reporting standards
• Private client briefing for May 2015

In brief

• HMRC’s input tax myth
• Corporate failure to prevent evasion
• IHT: the ten year charge
• What now for UK tax policy?

News

• Rule of law in tax ‘being eroded’
• HMRC to scrutinise internationally mobile high earners
• Tax experts offer advice to new government
• Australia unveils avoidance and digital supplies measures
• Multinationals split over BEPS
• Press watch: Preserving generous tax rules is key UK concern
• New CIOT president emphasises education
• In brief: digital market; Guernsey; Monaco
• Supreme Court launches on demand service

Cases

• Our pick of tax cases from the first quarter of 2015

Ask an expert

• Refinancing of a corporate group owning UK property