Issue 1241

Analysis

• Investment in UK property for non-UK resident individuals
• Mediating tax disputes: all in a day’s work?
• Tax and bilateral investment treaties
• International briefing for November 2014
• Q&A: What can we expect in the Autumn Statement?

In brief

• Hybrid instruments

News

• New safeguards for proposed debt recovery powers
• HMRC rebuts claims over tax reliefs
• UK pension schemes set for ‘£2bn VAT windfall’
• FATCA: Hong Kong signs IGA with USA
• OECD invites comments on BEPS action 6
• In brief: loan relationships; social investment; pensions Bill; ordinary residence; Switzerland; virtual currencies; HMRC digital; Scotland; guidance

Cases

• Brendan Kelly v HMRC

One minute with

• One minute with... Cathryn Vanderspar

Ask an expert

• Are sponsorship costs allowable?

Practice guides

• Investment in UK property for non-UK resident individuals