Issue 1304

Analysis

• ‘Panamania’: legitimate concerns or a lack of understanding?
• The UK tax changes taking effect in April 2016
• FB 2016: Asymmetric notional finance charges
• Private client briefing for April 2016
• Airtours and input tax: a new hope?
• Quarterly tax treaty briefing: Spring 2016

In brief

• LISA v pensions
• Transactions in securities & the ‘phoenixing’ TAAR
• EBTs

News

• European Commission proposes public CBCR for multinationals
• Employment status guidance
• Tax deductibility of banking fines
• Corporation tax enquiries impact SMEs ‘disproportionately’
• SDLT on additional properties: treatment of annexes
• EC presents action plan on modernising EU VAT system
• CDs and OTs agree beneficial ownership disclosure
• Government moves on corporate criminal offence of failure to prevent tax evasion
• HMRC/NCA taskforce to investigate ‘Panama papers’
• Finance Bill 2016 programme
• HMRC guidance

Cases

• Fernhill Primary School v HMRC
• M Saheid v HMRC
• Stocks Fly Fishery v HMRC
• Koon Chung and Yuk Fong Lam and others v HMRC
• Pennine Care NHS Trust v HMRC
• A D Reeves v HMRC

One minute with

• One minute with... Amanda Hardy QC

Ask an expert

• Changes to guarantee requirements in Union Customs Code (UCC)