Issue 1294

Analysis

• Hybrid mismatch arrangements: the UK’s take on Action 2
• Large corporates and disclosure: beware ‘cheating the revenue’
• Policy recommendations from the Tax Professionals Forum
• International briefing for January 2016
• Adecco and supplies of workers: a temporary result?

In brief

• Googlegate!
• Large corporates and disclosure: beware ‘cheating the revenue’

News

• Google to pay £130m in UK taxes
• Public register of people with significant control
• Deferred tax assets: debt instruments
• CT indexation allowance: December 2015
• HMRC offers extended self-assessment deadline for severe weather
• Employment allowance regulations
• Increased NIC limits
• HMRC: Customs vision for 2020
• OECD/G20 signing of BEPS MCAA
• EC’s orders to Netherlands, Belgium and France
• EC corporate tax transparency consultation responses
• UK/Germany double tax convention
• Making tax digital parliamentary debate
• Treasury Committee expresses concerns over, but endorses, OTS chair appointment
• Direct recovery of debts admin fees
• HMRC guidance

Cases

• K Moorthy v HMRC
• HMRC v Wakefield College
• Findmypast v HMRC
• HMRC v R Burton
• D S Sanderson v HMRC
• Derrin Brothers Properties & Others v HMRC, HSBC and Lubbock Fine

One minute with

• One minute with...Gordon Keenay

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