Issue 1298

Analysis

• State aid and tax: where next?
• 20 questions on state aid and tax
• State aid and tax: the US view
• Sanderson and discovery assessments
• Scotch Whisky Association: justifying barriers to trade
• International briefing for February 2016
• Pensions tax: where are we now?

News

• PAC publishes report on corporate tax settlements
• Register of people with significant control
• Scotland funding deal agreed
• Financial reporting for LLPs and micro-entities
• Pensions lifetime allowance reduction
• Reciprocal agreements and new state pension
• Cross-border services connected with immovable property
• EU VAT registration thresholds
• Cross-border rulings list updated
• EU and Monaco initial tax transparency agreement
• OECD proposes extended forum for BEPS standard setting
• EU anti-tax avoidance package
• US Treasury publishes revised Model Income Tax Convention
• OECD survey on irrecoverable foreign VAT/GST
• Simplifying gift aid donor benefits rules
• Government publishes ‘single departmental plans’
• HMRC guidance
• Press watch: ACCA produces model accounts for IOM companies

Cases

• Shop Direct Group v HMRC
• HMRC v A and T L Hancock
• C Lucy v HMRC
• Mr and Mrs Scambler v HMRC
• European Brand Trading v HMRC
• R (on the application of (1) Imperial Chemical Industries and (2) FCE Bank) v HM Treasury and HMRC
• G Usher & M Perkins, executors of T Guy deceased v HMRC
• Graham Usher & Martin Perkins, executors of Terence Guy deceased v HMRC

One minute with

• One minute with...Anton Lane

Ask an expert

• Entrepreneurs’ relief and SSE