Issue 1322

Analysis

• VAT briefing for September 2016
• The requirement to correct consultation
• Ten questions on the Apple state aid decision
• HMRC’s approach to countering ‘boundary pushing’
• The failed JR challenges to APNs: lessons to be learned?
• Taxation of leased assets: HMRC’s discussion document

In brief

• Deterring tax avoidance

News

• HMRC’s worldwide disclosure facility opens
• Finance Bill 2016 now final
• Employee benefit trust settlements
• Consultation on museums and galleries tax relief
• Bank Levy
• Savings (Government Contributions) Bill
• Argentina: beneficial ownership information exchange
• VAT recovery on pension fund management costs
• Ireland to tackle securitisation loophole
• Accelerated payments top £3bn
• OTS response to ‘improving tax policy making’
• HMRC guidance

Cases

• Longridge on the Thames v HMRC
• The Union Castle Mail Steamship Company v HMRC
• R Grint v HMRC
• HMRC v DPAS
• In European Commission v World Duty Free Group, formerly Autogrill España SA, Banco Santander SA, Santusa Holding SL
• TelNG v HMRC
• W B Ritchie v HMRC

One minute with

• One minute with... Justine Delroy

Ask an expert

• Trusting types: how to set up an EOT