Issue 1287

Analysis

• Autumn Statement 2015: summary of tax announcements
• AS 2015: Economic view
• AS 2015: Enforcement and compliance aspects
• AS 2015: The impact on OMBs
• AS 2015: The private client perspective
• AS 2015: The impact on MNCs
• Q&A: Autumn Statement 2015 - the big picture
• AS 2015: HMRC's misplaced faith in digital compliance
• International briefing for November 2015

In brief

• AS 2015: Economic view
• AS 2015: Enforcement and compliance aspects
• AS 2015: The impact on OMBs
• AS 2015: The private client perspective
• AS 2015: The impact on MNCs
• AS 2015: HMRC's misplaced faith in digital compliance

News

• Spending review 2015: Osborne sets out HMRC budget
• HMRC raises £3.5bn from challenging large businesses on corporation tax payments
• Autumn Statement 2015
• Employment tax changes
• NIC ‘tax lock’ Bill committee stage
• Draft ‘Solvency II’ regulations
• Entrepreneurs’ relief claims increase to record high
• HMRC’s Affluent Unit increases headcount and wage bill
• HMRC estimates slight fall in VAT gap
• CIOT calls for ‘green taxes roadmap’
• Alcohol wholesaler registration scheme
• OECD releases tax treaty dispute statistics
• IRS upgrades FATCA registration system
• Lords call for halt to Scotland Bill
• BEPS consultation launched by APPG
• HMRC guidance
• Press watch: Pfizer’s $160bn takeover of Ireland-based Allergan raises concerns over US tax loophole

Cases

• United Grand Lodge of England v HMRC
• Ardmore Construction and Andrew Perrin v HMRC
• Roman Bukovansky v Finanzamt Lörrach
• Skatteverket v Hilkka Hirvonen
• New Deer Community Association v HMRC
• HMRC v General Motors

Ask an expert

• Extraction of funds from non-UK company: capital or income?