Issue 1283

Analysis

• BEPS: the view from the OECD
• 30 questions on BEPS
• Hybrids: the UK and OECD proposals
• BEPS: Interest deductions and other financial payments
• BEPS Action 6: preventing treaty abuse
• BEPS: Preventing the artificial avoidance of the permanent establishment status
• Transfer pricing documentation and country by country reporting
• BEPS and the future for cross-border dispute resolution
• The US response to the final BEPS report
• BEPS and HMRC

In brief

• Tax credits: possible consequences
• EU reduced VAT rates review
• BEPS: the view from the OECD
• Luxembourg Budget
• Sveda UAB and input tax recovery
• TAXE Committee and MNCs

News

• Corporation tax on restitution interest
• Finance Bill 2016
• Patent box consultation
• Consultation on restricting tax deductibility of corporate interest
• Finance (No.2) Bill 2015
• Bank profits surcharge
• EIS and VCT amendments
• CIOT proposal on IR35
• Gift aid declarations
• NIC Bill ‘tax lock’
• Wear and tear allowance
• Lords reject tax credit cuts
• EC updates on distance selling and VAT reduced rates U-turn
• CJEU bitcoin VAT ruling
• VAT on fund management costs
• Algeria signs FATCA IGA with US
• Tax gap for 2013/14 falls to 6.4%
• Two OTS consultations on small company taxation and income tax/NIC
• Offshore disclosure facilities
• HMRC guidance

Cases

• DMWSHNZ v HMRC
• Peter Andrew v HMRC
• ‘Sveda’ UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos
• Skatteverket v David Hedqvist
• Metropolitan International Schools v HMRC
• Henderson Investment Funds v HMRC
• Pertemps v HMRC

One minute with

• One minute with...Judith Harger

Ask an expert

• Transfer pricing of intra-group management services