Issue 1279

In brief

• HMRC’s digital ambitions
• Groupe Steria and freedom of establishment
• Non-dom changes slip out

News

• Anson decision specific to facts, says HMRC
• Autumn Statement 2015
• Finance Bill latest
• Further consultation on travel and subsistence expenses
• Consultation on business energy efficiency tax
• EC consultation on modernising VAT for cross-border e-commerce
• BEPS webcast
• Tax transparency views
• Joint Transfer Pricing Forum
• FATCA
• EC report on member state tax policy challenges
• Japan/UK memorandum
• China: new special tax adjustment measures
• Tax enquiries and closure notices
• HMRC adjudicator publishes annual report
• HMRC guidance

Cases

• Mark Carey v HMRC
• Phoenix Optical Technologies v HMRC
• WebMindLicenses Kft. v Nemzeti Adó- és Vámhivatal Kiemelt Adó- és Vám Főigazgatóság
• Re Taricco and others
• Simon Coates v HMRC
• Bharat Patel v HMRC
• Chapter Trading v HMRC