Issue 1295

Analysis

• The European Commission’s anti-tax avoidance package
• A corporation tax system under strain
• Quarterly transfer pricing briefing: 2015/16
• VAT briefing for February 2016
• The EC state aid ruling on the Belgian ‘excess profit’ tax scheme

In brief

• The additional charge to SDLT
• Report on HMRC’s charter finds room for improvement
• Could VAT finally be introduced in the Gulf?

News

• Treasury Committee launches inquiry into UK tax system
• HMRC and Google called for PAC hearing
• US slams EU ‘unfair targeting’ of US multinationals
• EC releases anti-tax avoidance package
• Pensions tapered annual allowance
• HMRC policy changes on VAT registration
• HMRC withdraws valuation check services
• FA 2014 correction legislation
• VAT draft orders for consultation
• Scottish LBTT on additional residential properties
• National living wage introduction
• Alcohol wholesaler registration scheme
• Latest HMRC guidance

Cases

• WebMindLicenses Kft. v Nemzeti Adó- és Vámhivatal Kiemelt Adó- és Vám Főigazgatóság
• Evonik Degussa UK Holdings and others v HMRC
• HMRC v P Vaines
• Finance and Business Training v HMRC
• Air France-KLM v Ministère des Finances et des Comptes publics
• R (on the application of City Shoes Wholesale) v HMRC

One minute with

• One minute with...Simon Whitehead

Ask an expert

• Impact of incorporation on business property relief