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Issue 1259
22 April, 2015
Analysis
Download FA 2015 issue
Finance Act 2015: Overview
International briefing for April 2015
FA 2015: Private placement withholding tax exemption
FA 2015: Disguised investment management fee rules
FA 2015: The new CGT regime for non-residents
FA 2015: Goodwill changes
FA 2015: Restrictions to entrepreneurs’ relief
FA 2015: B share schemes
FA 2015: Oil and gas measures
FA 2015: Diverted profits tax - a detailed guide to the rules
FA 2015: Loss refreshing
Kumon: credit notes and contingent discounts
In brief
What’s happened to the proposed consortium relief link company provisions?
News
ESCs list updated to reflect removals
HMRC’s handling of MOSS censured
CTG criticises lack of VAT guidance on direct mail
HMRC restricts EIS and VCT advance assurance applications
Australia and UK urge G20 to stop diverted profits
In brief: HSBC/BNY Mellon; FATCA; guidance
OECD releases discussion draft on BEPS action 11
Cases
European Commission v Federal Republic of Germany
Sabine Smouha v The Director of Border Revenue
Minister Finansów v Wojskowa Agencja Mieszkaniowa w Warszawie
Gregory Finn and others v HMRC
Meena Seddon and others v HMRC
Steven Price and others v HMRC
Finanzamt Linz v Bundesfinanzgericht, Aussenstelle Linz
One minute with
One minute with... David Pickstone
Ask an expert
Return of capital demerger
FA 2015
Download FA 2015 issue
Finance Act 2015: Overview
FA 2015: Private placement withholding tax exemption
FA 2015: Disguised investment management fee rules
FA 2015: The new CGT regime for non-residents
FA 2015: Goodwill changes
FA 2015: Restrictions to entrepreneurs’ relief
What’s happened to the proposed consortium relief link company provisions?
FA 2015: B share schemes
FA 2015: Oil and gas measures
FA 2015: Diverted profits tax - a detailed guide to the rules
FA 2015: Loss refreshing
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2 /7
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Georgia Hicks
3 /7
Freebies
David Whiscombe
4 /7
Time is tight: CGT and the Autumn Budget
Peter Rayney
5 /7
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
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Andrew Solomon
6 /7
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
7 /7
Tax Journal's 2024 Autumn Budget coverage
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
Freebies
David Whiscombe
Time is tight: CGT and the Autumn Budget
Peter Rayney
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
NEWS
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HMRC manual changes: 22 November 2024
Tax increases in Scotland could have led to falling revenue, says IFS
NICs Bill published
Making Tax Digital: late-payment penalty anomaly corrected
Energy security investment mechanism: average prices
CASES
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R (oao Refinitiv Ltd and others) v HMRC
Generator Power Ltd v HMRC
Other cases that caught our eye: 22 November 2024
Syngenta Holdings Ltd v HMRC
The Executors of K Beresford v HMRC
IN BRIEF
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Self’s assessment: Reforms to APR
Greater taxpayer success under internal HMRC reviews
Can a compromise on APR be achieved?
Autumn Budget 2024: IHT winners and losers
Corporate redomiciliation
MOST READ
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Syngenta Holdings Ltd v HMRC
Finance Bill 2025 published
Autumn Budget 2024: IHT winners and losers
Apprenticeship Levy and Employment Allowance: new employer guidelines
R (oao Midlands Partnership University NHS Foundation Trust) v HMRC