Issue 1293

Analysis

• Client connection: an elusive concept clarified
• Private client briefing for January 2016
• Berkshire Golf Club and the economics of unjust enrichment
• Quarterly tax treaty review: October to December 2015

In brief

• HMRC withdraws APNs issued in error
• Bowley and the VAT DIY housebuilders scheme

News

• Concerns grow over tax deductibility of interest expense proposals
• Rangers FC Supreme Court appeal date
• HMRC retracts Montpelier APNs
• Tax credits regulations
• VAT grouping provisions review
• UK response to EC VAT digital single market proposals
• HMRC collects extra £3.4bn over VAT challenges
• VAT on museums and galleries
• EC’s 2016 tax priorities
• State aid resolution
• Tax treaties in force: Tajikistan and Sweden
• FB 2016 call for evidence
• PAC hears evidence from HMRC on tax fraud
• HMRC revises its taxpayers’ charter
• HMRC’s ‘top 10 worst excuses’ for late returns
• HMRC guidance

Cases

• A Ali v HMRC
• Anthony and Julia Rowbottom v HMRC
• David Crossman v HMRC
• The Frozen Fruit Company v HMRC
• KDT Management v HMRC
• Ann Hauser v HMRC
• Dhiren Doshi v HMRC

One minute with

• One minute with...Mark Stapleton

Ask an expert

• Purchase of land with development potential by a UK charity