Issue 1312

Analysis

• Court of Appeal in Project Blue: the fog clears
• Consultation on the reform of the substantial shareholdings exemption
• The EC’s guidance on state aid
• Master and local file: preparing for the transfer pricing culture of compliance
• Tax and the City briefing for June 2016
• Huddersfield and the VAT anti-abuse principle

In brief

• HMRC withdraws APNs following 'condition C' challenge
• Should the Mutual Assistance Recovery Directive information be published?

News

• Fiscal state aid and finance companies
• OECD discussion draft on BEPS multilateral instrument
• SAO guidance
• Company and LLP filing requirements
• ATED receipts rise by 50%
• Zero-rating of medical supplies
• CIOT urges UK and Scotland to keep APD simple
• ECOFIN defers decision on EU ATAD
• Amended UK/Jersey double taxation arrangement in force
• Jamaica and Uruguay sign multilateral convention on tax matters
• Automatic exchange of information and charities
• Guernsey consults on register of beneficial ownership
• No change in HMRC approach for routine tax planning
• Fall in transfer pricing investigations
• Paying HMRC from overseas
• Charity Commission consults on trustee disqualification
• HMRC guidance

Cases

• S Miesegaes v HMRC
• Lajvér Meliorációs Nonprofit Kft., Lajvér Csapadékvízrendezési Nonprofit Kft. v Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Főigazgatósága (NAV)
• Eurogate Distribution GmbH v Hauptzollamt Hamburg-Stadt (Case C-226/14) / DHL Hub Leipzig GmbH v Hauptzollamt Braunschweig
• TMD Gesellschaft für transfusionsmedizinische Dienste mbH v Finanzamt Kassel II – Hofgeismar
• A without notice application for approval of a taxpayer notice under FA 2008 Sch 36 (para 1)

One minute with

• One minute with...Nicola Shaw

Ask an expert

• Tax issues for asset-centric biotechnology company