Issue 1278

Analysis

• VAT focus: VWFS and partial exemption
• Tax appeals: what is the ‘point of law’?
• International briefing for September 2015
• 20 questions on the diverted profits tax

In brief

• Salary sacrifice: love it or hate it?

News

• European parliament calls for action on corporate tax evasion and a minimum tax rate
• Finance (No 2) Bill 2015: Public Bill Committee
• R&D tax relief claims rising
• Responses to consultation on reform of HMRC's approach to penalties
• Consultation on IHT main residence nil-rate band downsizing proposals
• Tax bodies update trustee residence rules guidance
• Consultation on ‘lifestyling’ of child trust funds
• Tax credits changes
• OECD urges ‘whole of government’ approach to counter financial crimes
• IRS to extend FATCA transitional rules
• Quarter of HMRC compliance investigations taking over a year to complete
• HMRC increasing use of ‘nudge’ letters
• HMRC research with convicted tax evaders
• Draft HMRC manual on automatic exchange of financial account information
• Avoidance schemes currently in the HMRC spotlight
• Revised SP D12: CGT and Partnerships
• Responses on consultation on public sector exit payment cap
• HMRC guidance

Cases

• Huitson v HMRC
• J. B. G. T. Miljoen (C-10/14), X (C-14/14), and Société Générale SA (C-17/14) v Staatssecretaris van Financiën
• Bedale Golf Club v HMRC
• The Trustees of the Institute for Orthodox Christian Studies, Cambridge v HMRC
• Asparuhovo Lake Investment Company OOD v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Varna
• PML Accounting v HMRC

One minute with

• One minute with...Alan Sinyor

Ask an expert

• Service PEs and ‘other personnel’