Issue 1265

Analysis

• Tax treaty briefing for June 2015
• Adopting new UK GAAP and the disregard regulations
• Economics focus: Are tax revenues finally turning?
• The Court of Appeal in Littlewoods: compound interest claim upheld

In brief

• National Exhibition Centre Ltd: referred questions published
• The Court of Appeal provides guidance on the meaning of ‘sham’
• Practical points on the non-residents’ CGT charge
• Lagarde list: how systematic is systematic?
• Back to basics: time for a review of HMRC?

News

• Latest HMRC guidance
• UK dismissive of EC’s plans for ‘pan-European tax system’
• Fines amnesty for late tax returns
• EU Referendum Bill
• Devolved tax powers for Wales
• Spotlight 24 avoidance scheme on HMRC list
• HMRC’s registration and FATCA
• Colombia and El Salvador
• EU/Switzerland taxation agreement
• OECD begins work on BEPS action 15
• Low value consignment relief
• VAT on charity direct mailing
• Company cars fuel rates
• LAPFF corporate tax transparency initiative
• Worldwide debt cap provisions
• Queen’s Speech tax measures
• Gauke sets out stall

Cases

• Mr A v HMRC
• CJS Eastern v HMRC
• Peter N Jackson v HMRC
• NK Motors v HMRC
• The Marketing Lounge Partnership v HMRC
• Gordon Lye v HMRC

One minute with

• One minute with...Russell K. Moore

Ask an expert

• Late to the party