Issue 1329

Analysis

• Ingenious: Supreme Court rules HMRC in breach of confidence
• BEPS Action 4 for banks – or not?
• Carried interest: funds of funds and the IBCI rules
• Private client briefing for October 2016
• International briefing for October 2016
• The curious case of VCS

In brief

• BEPS Action 4 for banks – or not?

News

• EC presents revised CCCTB proposal
• Termination payment changes too complex, says CIOT
• Extension of interim securitisation regime
• Distributable profits of life insurers
• Risk management is key performance measure for corporate tax function
• Bridging pensions regulations
• Gift aid through intermediaries
• Tax-free childcare
• Excise duties: aqua methanol
• OECD BEPS MAP peer review
• Five more countries sign multilateral competent authority agreement
• Andorra joins BEPS inclusive framework
• Tax gap for 2015/16 falls to 6.5%
• New HMRC powers ‘unnecessary’
• PAC to host global tax transparency summit
• Chancellor considers dropping Autumn Statement

Cases

• R (on the application of Ingenious Media Holdings and another) v HMRC
• J A Garland v HMRC
• C Nigl and others v Finanzamt Waldviertel
• HMRC v MG Rover Group Ltd; Standard Chartered plc v HMRC
• P Doherty and another v HMRC
• Viridor Waste Management and others v HMRC

One minute with

• One minute with... Michael Thomas

Ask an expert

• Bringing the group onshore