Issue 1325

Analysis

• The swing of the pendulum: tax avoidance in modern times
• International briefing for September 2016
• Dollar Financial: internet conduit or intermediary?
• To Longridge and beyond: the meaning of ‘business’ for ‘relevant charitable purpose’

News

• Treasury committee suggests relaxing MTD timetable
• HMRC draft guidance on Northern Ireland corporation tax regime
• FRC consults on updating FRS 102
• Enhanced capital allowances
• New oil and gas authority
• Corporation tax exemption: Royal Mail pension scheme
• Pensions annual allowance
• EU parliament begins Panama papers enquiry
• Switzerland ratifies multilateral convention
• OECD sees tax policy focused on growth
• OECD report calls for rise in energy taxes
• HMRC raids more premises in prosecution drive
• New HMRC guidance

Cases

• P and L Radgen v Finanzamt Ettlingen
• Sjelle Autogenbrug I/S v Skatteministeriet
• The Queen on the application of The Durham Company v HMRC and the Local Government Association
• W Steynor v HMRC
• NT ADA v HMRC
• G Singh v HMRC

One minute with

• One minute with... David Murphy

Ask an expert

• What happens when a provision in a tax deed depends on the outcome of a case?