Issue 1268

Analysis

• What's new in VAT abuse?
• Witness evidence in tax disputes
• International briefing for June 2015
• Diverted profits tax and real estate

In brief

• NK Motors v HMRC and the importance of evidence
• Budget predictions for non-doms
• Tax: a City wish list

News

• EC launches corporate taxation action plan
• Relaxation of PAYE late filing penalties
• Transfer schemes of arrangement
• CIOT warning on employment allowance rules
• Indexation allowance
• Recognised overseas pension schemes
• HMRC contests Littlewoods Retail
• Comments on BEPS action 7
• UK-linked tax havens on new EC blacklist
• South Korea and UAE join FATCA
• HMRC pay to informants reaches record high
• OTS report on UK tax system
• Scotland Bill
• Latest HMRC guidance

Cases

• Peninsular & Oriental Steam Navigation Company v HMRC
• HMRC v University of Cambridge
• Oak Tree Motor Homes v HMRC
• Putri Projosujadi v Director of Border Revenue
• R (on the application of Dunne) v HMRC
• Sudar Shini Mahendran v HMRC
• Citipost Mail v HMRC

One minute with

• One minute with... Chris Jones

Ask an expert

• Investment fees on potential stock exchange listing

Practice guides

• Witness evidence in tax disputes