Issue 1286

Analysis

• The Rangers case and the redirection of earnings principle
• Review of Finance (No. 2) Act 2015
• Private client briefing for November 2015
• Transfer pricing: quarterly review of developments

In brief

• HMRC's office closures
• Tax simplification: time for a more radical approach?

News

• HMRC office closures prompts mixed reaction from tax profession
• Finance (No. 2) Act 2015 receives royal assent
• UK plan for transparency of beneficial ownership
• Multinationals under spotlight over corporate tax and BEPS
• HMRC guidance for EU savings directive
• London Stock Exchange AIM tax reliefs guide
• EU VAT Committee on crowdfunding
• HMRC VAT appeal updates
• Northern Ireland VAT consultation
• Scottish landfill tax ‘loss on ignition’ consultation
• HMRC’s double tax agreement programme
• International tax statutory instruments
• APPG consults on OECD BEPS process
• HMRC guidance

Cases

• The Queen on the Application of Ralph Hely-Hutchinson v HMRC
• HMRC v DPAS
• SAS SVS La Martiniquaise v HMRC
• Ian Shiner & David Sheinman v HMRC
• Michael Burgess and Brimheath Developments v HMRC

One minute with

• One minute with... Sarah Cardew

Ask an expert

• Targeted dividends

FA(2) 2015

• Review of Finance (No. 2) Act 2015