Issue 1297

Analysis

• Tax disputes in 2016
• Carried interest: the new landscape
• Private client briefing for February 2016
• US exclusion for small business capital gains
• Finance and Business Training: the UK VAT education exemption and fiscal neutrality

In brief

• An end to confidentiality and other tax verities?

News

• Challenge to 45% tax on restitutionary interest
• Climate change levy judicial review challenge dismissed
• PAC examines Google settlement
• Tax exemption for trivial benefits in kind
• Scottish landfill tax
• Implementing the non-financial reporting directive
• MEPs highlight tax avoidance by IKEA
• MiFID II implementation delayed
• Financial transaction taxes in the EU
• EU and Andorra sign new tax transparency agreement
• EU consults on double taxation dispute resolution mechanisms
• Notifying clients about international tax compliance agreements
• HMRC EU Directives
• Treasury Committee report on Autumn Statement
• Scottish fiscal framework
• New HMRC guidance

Cases

• A G Reid v HMRC
• R T Patel and two others v HMRC
• Norseman Gold v HMRC
• The Wellcome Trust v HMRC
• Kings Leisure v HMRC
• Gold Nuts and others v HMRC
• Fab Cleaning Management v HMRC

One minute with

• One minute with...Charlotte Sallabank

Ask an expert

• Company sale: more than one value for employee shares?