Issue 1299

Analysis

• Another Budget – which George Osborne will it be this time?
• How to handle purchase of own company shares
• Draft Finance Bill 2016: Restricted stock units
• Is the VAT default surcharge proportionate?

In brief

• Tax advisers should not be agents of the state
• Reader feedback: valuation of trade-related properties
• APNs: time for Parliament to reconsider?
• 2020 vision

News

• HMRC leadership appointments
• FTSE 100 effective tax rate at new low
• Country by country reporting regulations
• HMRC briefing on taxing multinationals
• Consultation on UK vehicles for insurance-linked securities
• Banking surcharge draft regulations
• UCITS regulations
• Company cars: advisory fuel rates from 1 March 2016
• Employment-related securities return templates
• Charities and trading subsidiaries
• HMRC assesses 2014 SDLT reforms
• VAT investigations collect extra £3.5bn from SMEs
• Refunds to museums and galleries
• EC debates future for EU VAT
• OECD discussion draft on treaty residence of pension funds
• FATCA: US domestic entities must declare assets above USD50,000
• Scottish fiscal framework agreement
• HMRC guidance

Cases

• HMRC v Vodafone Group Services
• Stagecoach Group and Stagecoach Holdings v HMRC
• J Nott v HMRC
• JK Moore v HMRC
• HMRC v Bratt Auto Contracts and Bratt Auto Services
• Marsdens Caterers of Sheffield v HMRC
• A Revell v HMRC

One minute with

• One minute with...Michael Lebovitz

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• De-enveloping
• Invoicing challenges for telecommunication services