Issue 1292

Analysis

• The condoc on higher SDLT rates
• New tax strategy publishing requirements
• The trouble with intangibles
• Tax and the City briefing for January 2016
• The VAT briefing for January 2016
• The Ladbroke case and unallowable purpose

In brief

• Ardmore and UK source income
• Tax and the City: what can we expect for 2016?
• Care with company cars
• The trouble with intangibles
• The year of living digitally

News

• Dame Lin Homer resigns as HMRC chief executive
• EC rules Belgian tax rulings are illegal state aid
• Accountant to the stars jailed over tax fraud
• Register of people with significant control
• Employer’s NIC reporting draft legislation
• New flexible ISA regulations
• HMRC latest VAT MOSS briefs
• Reverse VAT charge for electronic communications
• UK tax breaks ‘cost more than the NHS’
• ‘Quarterly tax returns’ update
• Northern Ireland CT rate: Memorandum of Understanding signed
• HMRC guidance

Cases

• Isle of Wight Council and others v HMRC
• Dr Sharat Jain v HMRC
• Leeds City Council v HMRC
• Viamar – Elliniki Aftokiniton kai Genikon Epicheiriseon AE v Elliniko Dimosio (Greek State)
• Beauty Angels v HMRC
• B Bowley v HMRC

One minute with

• One minute with...Miles Dean

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