Issue 1263

Analysis

• FATCA and IGA: defining investment entities
• Tax simplification: what has the OTS ever done for us?
• BEPS: revised PE proposals
• Samarkand: illegitimate expectations?

In brief

• The secret to increased tax collection? Timing
• What might foreign domiciliaries expect from the new government?
• Australia's answer to the diverted profits tax
• Challenging HMRC's view on cross-border 'final loss' relief claims

News

• Updates to HMRC guidance
• Tax bodies welcome penalties review
• Tax advantaged venture capital schemes too complex, says ICAEW
• HMRC tax fraud clampdown arrests
• Scottish tax tribunal regulations
• Managing serious defaulters referrals rise
• Osborne to offer tax powers to big cities
• Jersey consults on extending distribution rules to trustees
• Tax whistleblowers
• OECD publishes revised PE discussion draft
• Tax competitiveness concerns
• EU proposes more public company tax reporting
• HMRC wins rate-booster case
• Summer Budget date

Cases

• Nicholas John Aspinal and others v HMRC
• Perfect Permit v HMRC
• Joanna L Porter t/a Crafty Creations v HMRC
• Nairn Golf Club v HMRC
• Bell’s College v HMRC
• French Connection v HMRC
• John Humphrey Roberton Carver v HMRC
• Andrew Richardson v HMRC
• Next Brand Ltd v HMRC

One minute with

• One minute with... David Jordorson

Ask an expert

• Remittance issues on payment to UK company