Issue 1270

Analysis

• Summer Budget 2015: Your guide to the key measures
• Summer Budget Q&A: Osborne unbound

In brief

• Summer Budget Q&A: Osborne unbound
• Summer Budget: Economic view
• Summer Budget: Private client
• Summer Budget: The effect on OMBs
• Summer Budget: The impact on multinationals
• Summer Budget: Compliance and enforcement
• Optrak, reasonable excuse and special circumstances
• Animal Magic applied to VAT
• Anson: a source of relief or confusion?

News

• Summer Finance Bill
• Responses to consultation on tax-advantaged venture capital schemes
• Time to pay arrangements for businesses affected by Greece
• Share scheme return online filing
• CT relief on cultural TV programmes
• Consultation on taxation of performance linked rewards paid to asset managers
• Tax-free childcare scheme to launch in 2017
• Landfill tax amending order
• OECD calls for increased use of environmental taxes
• MEP debate on EC’s action plan to reform corporate taxation
• Latest ECOFIN tax report
• OTS given permanent basis
• Employment agencies’ first quarterly reports due in August
• HMRC restores recognised overseas pension schemes list
• New HMRC taskforce targets wealthy in Northern Ireland
• HMRC’s ‘working together’ goes digital
• Scotland: devolved powers
• HMRC publications

Cases

• Anson v HMRC
• Andrew Hill v HMRC
• Wilton Park, Secrets (Promotions) and others v HMRC
• Capernwray Missionary Fellowship of Torchbearers v HMRC
• M Lennon & Co v HMRC
• The Queen on the application of APVCO 19 and others v HMRC
• Monica Bircham v HMRC

One minute with

• One minute with...Dominic Stuttaford

Ask an expert

• Earn-outs and deferred consideration