Issue 1309

Analysis

• Supreme Court in Airtours: Redrow redacted
• Tax deductibility of corporate interest: the new consultation
• Private client briefing for May 2016
• Prudential Assurance: foreign dividend income and EU law

In brief

• Telefonica Europe and legitimate expectation
• Kingsdale Group and the default surcharge regime
• Ten VAT things you need to know about Brexit
• Strict liability offences: a worrying trend?

News

• Consultation on detail of corporate interest expense restriction
• New OTS reviews and strategy paper
• Register of people with significant control
• Micro-entities regime extended to partnerships
• Guidance on CGT treatment of employee shareholder shares
• New BEPS consultations
• ‘TAXE 2’ committee publishes draft report
• Beneficial ownership information exchange
• Automatic exchange of information
• OECD ‘no friend to the US’
• ATT calls for delay in ‘making tax digital’
• New HMRC International Exchange of Information Manual
• HMRC guidance

Cases

• Airtours Holidays Transport v HMRC
• M McQuillan and E McQuillan v HMRC
• The University of Huddersfield Higher Education Corporation v HMRC
• Blue Chip Hotels v HMRC
• Gemeente Borsele v Staatssecretaris van Financiën
• Eclipse Film Partners No 35 LLP v HMRC
• K Percival v HMRC

One minute with

• One minute with...Andrew Scott

Ask an expert

• Academies and VAT