Issue 1269

Analysis

• The new PSD general anti-abuse rule
• VAT briefing for July 2015
• Measuring tax cash flows
• Tax treaty briefing for July 2015
• Q&A with HMRC on its customer services

In brief

• Has corporation tax had its day?
• Q&A with HMRC on its customer services
• Where does Labour go now on tax?

News

• The Office of Tax Simplification needs ‘demonstrable independence’, says Tyrie
• Summer Finance Bill 2015
• Anson SC judgment: 'resounding victory for taxpayer'
• Consultation on register of company ownership and control
• Scottish income tax
• Littlewoods
• UN reports on investment policy in tackling tax avoidance
• OECD publishes public comments on BEPS Actions 6 and 8
• EC launches structural reform support service
• EC refers Belgium to CJEU on property investment policy
• Latvia removes Bermuda from blacklist
• Mauritius signs OECD convention
• HMRC invests £45m in customer service
• Penalty regime ‘not working as hoped’, says CIOT report
• RTI overview
• PAYE reference numbers
• Filing of PAYE returns

Cases

• Saudaçor – Sociedade Gestora de Recursos e Equipamentos de Saúde dos Açores SA v Fazenda Pública
• Danesmoor v HMRC
• North of England Zoological Society v HMRC
• Alistair Norman v HMRC
• Personal representatives of Mr Michael Wood (deceased) v HMRC

One minute with

• One minute with...Rod Stone OBE

Ask an expert

• Recklessness as criminal culpability