Issue 1282

Analysis

• Sector focus: Tax and the investment funds industry
• Q&A: Proposed criminal offence for failing to prevent tax evasion
• Abolishing relief for acquired goodwill
• International briefing for October 2015
• Degorce: film schemes and trading

News

• Obituary: Peter Cussons
• Starbucks and Fiat received illegal state aid, rules EC
• Finance (No.2) Bill
• Margaret Hodge calls for ‘moral’ focus in tax
• Offshore tax evasion
• Gilt-edged securities
• ‘Payrolling benefits-in-kind’ service
• Business records checks scrapped
• Non-doms loan rules reversal
• Tax credits row
• Ireland 2016 Budget
• Dutch tax laws ‘may change due to BEPS’
• MEPs criticise EU exchange of information directive
• Guernsey and Jersey agreements
• HMRC criminal investigation powers
• HMRC taskforces raise £109m in six months
• HMRC updated factsheets
• SDRT obsolete regulations revocation
• HMRC guidance

Cases

• Clive and Juliet Bowring v HMRC
• David Jones v HMRC
• HMRC v James Glyn
• Richard James Dutton-Forshaw v HMRC
• OKG AB v Skatteverket
• Mary Walker v HMRC

One minute with

• One minute with...Russell Jacobs