Issue 1276

Analysis

• VAT abuse following Hilden Park
• TOGCs: connected parties and anti-avoidance
• Lloyds Bank Leasing: the ‘main objects’ test
• Judicial review in the tax tribunal

In brief

• Q&A: How HMRC is developing digital services
• Has the law and practice on discovery assessments got out of hand?
• Copthorn and VAT group registration
• The EU’s tax haven blacklist
• Williams and excise duty assessments

News

• EU VAT gap at £168bn, says recent study
• Summer Finance Bill
• FTSE 100 provisions for tax disputes
• Tonnage tax regulations
• New apprenticeships levy consultation
• Travel and subsistence for employers
• Corporate tax transparency survey
• PAC examines HMRC performance
• Advisory fuel rates
• G20 call for BEPS framework ‘by early 2016’
• Jersey trust applications may face more tax scrutiny from courts
• France: EU-source dividend tax refund opportunity
• Anti-money laundering consultation
• Customised repayment claim forms
• HMRC tax software strategy
• Scotland LBTT regulations
• HMRC guidance
• Press watch: CBI criticises lack of consultation

Cases

• Patrick Degorce v HMRC
• Groupe Steria v Ministère des Finances et des Comptes publics
• Island Contract Management v HMRC
• Fast Bunkering Klaipėda UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos
• Associated Newspapers v HMRC
• Mrs and Mr Howells v HMRC
• London School of Economics and Political Science v HMRC

One minute with

• One minute with...Ian Gadie

Ask an expert

• Timing of capital allowances claim for office fit-out