Issue 1308

Analysis

• The UT in Trigg: QCBs and purposive construction
• Tax and the City briefing for May 2016
• Aspiro: A judgment set in stone?
• FB 2016: The new investors’ relief

In brief

• Update on VAT and sports clubs
• What would a world without tax havens look like?

News

• OTS consults on future strategy
• EU VAT action plan ‘not decisive breakthrough’
• Banking surcharge: information regulations
• HMRC revises directions for IHT online
• SDLT exemption for public bodies
• SDLT surcharge triggers property rush
• VAT refunds to sports clubs
• HMRC revises flat-rate scheme guidance
• Guernsey to consult on register of beneficial ownership
• Panama papers published
• US Treasury acts on beneficial ownership
• Spotlight on gold bullion schemes
• Act establishes Welsh Revenue Authority
• CIOT, IFG and IFS seek views on tax policy making
• HMRC International Exchange of Information Manual
• HMRC guidance

Cases

• I Fessal v HMRC
• M Stolkin v HMRC
• Mourne Properties v HMRC
• IFX Investment Company and Others v HMRC
• Grand Entertainments Company v HMRC
• Hallé Concerts Society v HMRC
• C Carpenter v HMRC

One minute with

• One minute with...James Ross

Ask an expert

• Bringing a holding company onshore