Issue 1303

Analysis

• Tax and the City briefing for April 2016
• Norseman Gold: holding companies and failure of consideration
• UBS and DB: a further victory for purposive legal interpretation
• The new DOTAS financial products hallmarks
• Gold Nuts and COP 9

In brief

• HMRC and the Panama papers
• State aid measures in FB 2016
• Aspiro and claims handling supplies

News

• HMRC requests access to ‘Panama papers’
• Large business tax strategies guidance
• Large business ‘special measures’ regime
• Shadow ACT regulations
• Personal savings allowance and estates
• National minimum wage and national living wage enforcement
• Bad debt relief for peer-to-peer loans
• SDLT higher rate repayment form
• New ATED relief return
• Scottish LBTT additional dwelling supplement
• HMRC alcohol strategy
• Rise in African tax revenues
• New US anti-inversion regs
• Disclosure of avoidance schemes: new forms
• Offshore penalty regime commencement
• HMRC success against CGT avoidance
• IHT receipts jump 21%
• New HMRC guidance

Cases

• Hargreaves v HMRC
• HMRC v F A Smart & Son
• I Barker v Baxendale Walker Solicitors and P Baxendale Walker
• P Nichols and C French v HMRC
• S D Corrigan v HMRC
• Elbrook Cash & Carry v HMRC

One minute with

• One minute with... Leslie Allen

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