Issue 1289

Analysis

• The drive towards coordinating trade regulation and international tax rules
• Tax and the City briefing for December 2015
• VAT option to tax anti-avoidance: time for a rethink?
• Beavis and VAT on parking fines

In brief

• First reactions to the updated DPT guidance
• The latest state aid investigation
• Adecco and VAT on temporary staff

News

• EC investigation into Luxembourg's tax treatment of McDonald's
• Draft Finance Bill clauses published
• Changes to CT instalments regime for very large companies
• FRC calls for transparency in corporate reports
• Draft ITS on the reporting of financial information
• Amending regulations following Finance (No 2) Act 2015
• Insurance business transfer rules
• Lloyd’s underwriters regulations
• Company vehicle fuel rates
• Investors in Ingenious schemes win right to appeal decision on use of PPNs
• Tax burden shifting from corporates to individuals
• Innovative finance ISA
• The Scottish rate of income tax
• NICs Bill progress
• Calls for tax relief changes to reduce risk of floods
• Updated VAT refunds notice
• FTT progress
• Transparency on cross-border tax rulings
• EU and San Marino sign new tax transparency agreement
• Taxation trends in the EU
• FATCA update: Isle of Man
• ADR on the rise

Cases

• HMRC v Associated Newspapers
• Adecco and others v HMRC
• Phone Nation v HMRC
• French Education Property Trust v HMRC
• Stephen Finch v HMRC
• Spring Salmon & Seafood v HMRC

One minute with

• One minute with...Natasha Kaye

Ask an expert

• Indirect tax and large business compliance
• Importation of private aircraft into the EU by a non-EU resident