Issue 1277

Analysis

• Claiming pre-registration input VAT
• GDF Suez Teesside and the ‘fairly represent’ rule
• Private client briefing for September 2015
• Q&A: Pensions taxation – all change?

In brief

• Storm warning: APNs and EBTs
• Tipped off
• HMRC’s investigations teams to merge

News

• HMRC releases its survey of large business views
• Autumn Statement 2015
• Finance (No. 2) Bill 2015
• HMRC raises £1bn from accelerated payments
• PAC hears HMRC on fraud and error
• NIC Bill ‘tax lock’
• Scottish income tax provisions
• EC proposals on VAT MOSS
• OECD to release final BEPS reports
• EU environmental tax proposal
• Draft ECON corporate tax transparency report
• UK/Zambia double tax agreement
• Furore over HMRC phone call wait
• HMRC report on Scottish income tax
• HMRC guidance
• Peter Cussons and James Bullock

Cases

• Copthorn Holdings v HMRC
• Why Pay More For Cars v HMRC
• Harland Machine Systems v HMRC
• Witney Town Bowls Club v HMRC
• Caithness Rugby Football Club v HMRC
• The English Bridge Union v HMRC
• James Ronaldson Scott v HMRC

One minute with

• One minute with...Katharine Arthur

Ask an expert

• Intercompany transfer of internally generated goodwill