Issue 1310

Analysis

• How has entrepreneurs’ relief been eroded and what opportunities remain?
• Streamlining corporation tax
• Where is the dividing line between acceptable and unacceptable tax planning for corporates?
• International briefing for May 2016

In brief

• Streamlining corporation tax
• Where is the dividing line between acceptable and unacceptable tax planning for corporates?

News

• Queen’s Speech 2016: the tax aspects
• Oil and gas taxation: decommissioning relief deed claims
• HMRC continues easement for RTI late filing penalties
• EU VAT expert group assesses VAT action plan
• Updates guidance for new China treaty
• Crown dependencies tax treaty amendments
• Uruguay double taxation convention
• United Arab Emirates double taxation convention
• MEPs call for effective 15% corporate tax rate
• Cayman Islands ‘fundamental overhaul’ of secrecy laws
• Finance Bill 2016: carry-over
• HMRC service standards ‘collapsed’, NAO report finds
• HMRC guidance

Cases

• Peninsular & Oriental Steam Navigation Company v HMRC
• A Hamilton v C Hamilton and D Smith
• N Fowler v HMRC
• B Mabe v HMRC
• A Anderson v HMRC
• P Brookes v HMRC

One minute with

• One minute with...Peter Vaines

Ask an expert

• Incorporation of a partnership