Issue 1284

Analysis

• Q&A: The view from HMRC’s Large Business Directorate
• Q&A : The UK patent box consultation
• Implications of the Starbucks and Fiat state aid decisions
• The VAT briefing for November
• Why did tax credits trip up the chancellor?
• The new 45% corporation tax rate on restitution interest paid by HMRC
• Guernsey limited partnership doing business in the UK

In brief

• Ireland’s knowledge development box
• Are HMRC bad losers?

News

• Obituary: James Bullock
• Damning PAC report finds HMRC ‘still failing UK taxpayers’
• Finance Bill
• NIC ‘tax lock’ bill
• New UK GAAP: corporation tax implications and guidance
• Financial institutions’ savings income reporting to include PPI redress
• September 2015 indexation allowance
• HMRC’s small business R&D plans
• VCTs to become reportable for international tax compliance purposes
• Charity donations: gift aid updates
• CGT take rises by 43%
• VAT group update following Skandia
• EC explanatory notes on immovable property
• CIOT calls for simpler EU VAT system for SMEs
• Liechtenstein signs EU tax transparency agreement
• Luxembourg abolishes patent box
• US foreign tax credit for UK DPT?
• Jersey, Guernsey and Canada draft orders
• Anti-money laundering consultation
• Final HMRC Scottish taxpayer guidance
• ‘Payrolling benefits in kind’ online service
• Interest relief avoidance scheme in Spotlight
• HMRC self-assessment card refund policy
• HMRC guidance
• Press watch: German football association accused of tax evasion over 2006 FIFA World Cup ‘bribe’

Cases

• Gala Leisure v HMRC
• Coin-a-Drink v HMRC
• PPUH Stehcemp sp. j. Florian Stefanek, Janina Stefanek, Jarosław Stefanek v Dyrektor Izby Skarbowej w Łodzi
• David Love Marketing v HMRC
• Dr Vasiliki Raftopoulou v HMRC
• One Source (London) v HMRC

One minute with

• One minute with...Kathleen Russ

Ask an expert

• Guernsey limited partnership doing business in the UK