Issue 1285

Analysis

• Stamp duty relief: the problems with section 77
• Tax competitiveness and tackling avoidance: the view from the Treasury
• Q&A: Deductibility of corporate interest expense - October 2015 consultation
• Tax and the City briefing for November 2015
• Copthorn Holdings and HMRC’s policy on backdating VAT group registration
• Brief 17/2015: VAT on pension scheme costs

In brief

• EBTs after the Murray Group decisions
• VAT on green fees
• IHT excluded property status

News

• Apple increases Irish tax paid as Ireland’s corporation tax receipts jump
• Finance (No. 2) Act latest
• Autumn Statement: Osborne sets out priorities
• Consultation on ESCs withdrawal
• HMRC’s appeal in Rangers allowed
• NIC ‘tax lock’ Bill
• ESC D33 update
• Quoted Companies Alliance calls for CGT changes
• VAT on bad debt relief ESC technical consultation
• OECD agrees international standard for VAT/GST collection on cross-border sales
• ECOFIN repeals savings tax directive
• EU tax transparency agreement with Andorra
• Draft Kosovo DTR order
• San Marino signs US FATCA IGA
• Institutes launch OMB tax specialism
• SITR accreditation consultation
• HMRC guidance
• Press watch: Welsh town ‘moves offshore’ to avoid UK tax:
• Press watch: Footballers face losses of £100m after film scheme investments:

Cases

• Murray Group Holdings and others v HMRC
• Peter Silvester v HMRC
• Southern Aerial (Communications) v HMRC
• Simon Newell t/a Chiltern Young Riders v HMRC
• Cavenbridge v HMRC
• Carson Contractors v HMRC
• Dr Montshiwa Doug Montshiwa v HMRC

One minute with

• One minute with...Peter Adriaansen

Ask an expert

• Practical problems with hive downs