Issue 1305

Analysis

• FB 2016: Entrepreneurs’ relief changes
• Transfer pricing review: Spring 2016
• Changes to treatment of offshore developers and dealers in UK land
• The Open University: what is education?
• The register of people with significant control
• A green light for restrictions on interest deductibility

In brief

• Tax evasion facilitation consultation
• The curious case of the ATM supplier and the First World War
• Eclipse appeal to the Supreme Court fails

News

• Supreme Court refuses appeal in Eclipse 35 case
• Mixed partnerships and CGT incorporation relief
• Gift aid small donations scheme
• Creating a secondary annuity market: tax framework
• ATT calls for VAT flat-rate scheme review
• G5 to pilot beneficial ownership information exchange
• International ‘platform for collaboration on tax’
• EU plans for digitisation of industry sectors
• Corporate criminal offence of failure to prevent evasion
• PAC says HMRC must do more on tax fraud
• DOTAS indirect taxes and IHT consultation
• HMRC guidance

Cases

• The Trustees of the Morrison 2002 Maintenance Trust and others v HMRC
• HMRC v N Trigg
• K Mulloy v HMRC
• The Queen oao Telefonica Europe and Telefonica UK v HMRC
• Dynamic People Ltd v HMRC
• HMRC v A G Villodre

One minute with

• One minute with...James Quarmby

Ask an expert

• HMRC attack on EBT loans