Issue 1314

Analysis

• Ordinary share capital: reconciling the irreconcilable
• Regulatory payments by banks and corporates
• Finance Bill 2016: the 3% higher rates of SDLT
• Inversions of US corporations: the current state of play
• International briefing for June 2016

In brief

• J3 Building Solutions and note 18
• Spurs win something
• McDonald’s state aid investigation in Luxembourg

News

• ECOFIN agrees EU Anti-Tax Avoidance Directive
• Accounting for tax on share-based payments
• Beneficial ownership information exchange
• MIFID delay enacted
• TAXE 2 committee calls for transparent and fair corporate taxation
• New EU/Monaco tax transparency agreement
• OECD transfer pricing guidelines
• CFE opinion statement on tax advisers and avoidance
• EU Parliament examines money laundering enforcement
• HMRC guidance

Cases

• N Pattullo v HMRC
• R King and others v HMRC
• Kreissparkasse Wiedenbrück v Finanzamt Wiedenbrück
• Minister Finansów v Jan Mateusiak
• Spring Capital v HMRC
• PR Powersaving Solutions v HMRC

One minute with

• One minute with...Charlotte Barbour

Ask an expert

• Should we notify for the diverted profits tax?