Issue 1290

Analysis

• HMRC and the changing tax compliance landscape of 2015
• Reflections on the 2015 private client tax landscape
• The 2015 VAT review
• Views from large businesses on tax strategy
• Views from 100 tax professionals on HMRC resource
• Lessons from the corporate tax trends of 2015

News

• Making tax digital: HMRC sets out plan to ‘transform tax system by 2020’
• Patent box OECD/BEPS proposals
• No change in Scottish rate of income tax for 2016/17
• US: IRS criminal investigations and FATCA
• US concerns over EU state aid investigations and inversions
• Partial exemption changes following Crédit Lyonnais
• Further Skandia grouping rule changes
• EU and automatic exchange of tax information
• Direct recovery of debts regulations
• Draft FB 2016 regulations
• Bank levy consultation
• Overdue CT payments hit £1.59bn
• Change in value of ‘small consignment’
• SDRT ‘deep in the money’ consultation
• Bank surcharge (and diverted profits tax) from 1 January 2016
• Self-employed NICs consultation
• EU requests extra information from Ireland over Apple state aid
• Energy-saving materials reduced rate consultation
• CIOT welcomes offshore tax evasion offence threshold change
• Call for evidence on gift aid small donations scheme
• New HMRC taskforce targets sex industry
• Views from 100 tax professionals on HMRC resource

Cases

• Staatssecretaris van Financien v Fiscale Eenheid X NV cs
• Cases of the year

One minute with

• One minute with...Michael Thompson

Ask an expert

• EMI and ESS with growth shares

Reports

• Views from large businesses on tax strategy
• Views from 100 tax professionals on HMRC resource