Issue 1288

Analysis

• Economics focus: Osborne produces a different kind of rabbit
• Hely-Hutchinson, legitimate expectation and judicial review
• Burgess and Brimheath Developments: discovery assessments
• The VAT briefing for December
• The Court of Session judgment: more on Murray Group Holdings

In brief

• Taking the pledge
• DPAS and VAT on fees collection
• New CGT reporting and payment dates

News

• Netherlands appeals EC state aid ruling in Starbucks
• HMRC arrests four KPMG partners over tax evasion
• Budget 2016 date confirmed
• Measures with effect from Autumn Statement 2015
• BDO to appeal Rangers decision
• HMRC changes policy on tax treaty company residence tie-breakers
• Consultation on companies excluded from NIC employment allowance
• HMRC advance assurance for SME R&D relief
• OTS small company tax survey
• Travel and subsistence regulations
• TV tax relief regulations
• ISAs and crowdfunded debt
• HMRC collects £300m in stamp duty avoidance crackdown
• HMRC indirect tax statistics consultation
• VAT regulations on caravans
• HMRC offshore tax evasion announcement
• HMRC issues briefing on Scottish rate of income tax
• Cash, tax evasion and the hidden economy: call for evidence
• HMRC guidance: Updated diverted profits tax guidance, and aggregates levy briefing

Cases

• Travel Document Service and Ladbroke Group International v HMRC
• Flix Innovations v HMRC
• John Henderson v HMRC
• HMRC v Mercedes-Benz Financial Services
• Thomas Brennan v HMRC
• Andreas Michael v HMRC
• Marlico v HMRC

One minute with

• One minute with... Andrew Watters

Ask an expert

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