Issue 1296

Analysis

• Employment tax: preparing for 2016/17
• Moorthy: damages for injury to feelings
• Preparing for the new patent box regime
• Compensation or consideration: costly no-shows
• Tax and the City briefing for February 2016

In brief

• Temple Finance: open market value
• The latest on non-dom reforms

News

• HMRC seeks to ‘dispel myths’ on taxation of multinationals
• New apprenticeship levy
• Clarification sought on tax deductibility of regulatory fines
• HMRC withdraws valuation checks
• DOTAS IHT hallmark changes delayed
• Deemed UK domicile for income tax and CGT
• NICs zero rate for apprentices under 25
• Register of people with significant control
• Workplace pensions automatic enrolment
• Law Society responds to SDLT surcharge
• EC publishes VAT e-learning modules
• HMT recommendation on CbCR for financial firms
• Senegal and Kenya sign multilateral convention
• IFS examines Chancellor’s fiscal rules and tax plans
• CIOT opposes GAAR penalty
• HMRC avoidance schemes ‘spotlight’
• Accelerated payment notices reach £2bn
• HMRC guidance
• Press watch: Americans run from FATCA

Cases

• Temple Finance and Temple Retail v HMRC
• The Queen on the application of Mr De Silva and another v HMRC
• Viscount Hood, executor of the estate of Lady Diana Hood v HMRC
• Sports and Leisure Group v HMRC
• Travel Incentives Meetings Exhibitions v HMRC
• Les Jardins de Jouvence v État Belge

One minute with

• One minute with...Jim Marshall

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• R&D tax credits for SMEs