Issue 1264

Analysis

• Q&A: What ‘Brexit’ could mean for the UK tax system
• Practice guide: Enterprise tax reliefs
• Tax policy making: beyond simplification
• Colaingrove, the reduced rate of VAT and composite supplies
• International briefing for May 2015
• The Austrian goodwill case: treaty freedoms and state aid
• What’s Next for dividend boosters?

In brief

• Tax policy making: beyond simplification

News

• Queen's speech
• Amazon starts recording UK sales in UK, rather than Luxembourg
• Latest HMRC guidance
• ‘Tax freedom day’ delayed
• Tax receipt figures for April 2015
• Revised US model income tax convention
• Revised BEPS Action 6 consultation
• New EU anti-money laundering directive
• FATCA update
• HMRC tweets MOSS update
• Corporation tax indexation allowance
• Changes to investment schemes could have unintended consequences, warns CIOT
• ‘Dramatic’ fall in corporation tax paid by banks

Cases

• Littlewoods Ltd and others v HMRC
• HMRC v The Open University
• Carmel Jordan v HMRC
• The Queen on the application of Premier Foods (Holdings) v HMRC
• Steven Cooling v HMRC
• Finanzamt Ulm v Ingeborg Wagner-Raith (as successor in title to Mrs Maria Schweier)
• Verder LabTec GmbH & Co. KG v Finanzamt Hilden

One minute with

• One minute with... Paula Tallon

Ask an expert

• Tax issues on a merger of partnerships

Practice guides

• Practice guide: Enterprise tax reliefs