Issue 1230

Analysis

• Q&A: Withdrawal of HMRC concession on commercial loan arrangements for non-doms
• HMRC's guidance on accelerated payments and follower notices
• Capernwray: the relevant charitable purpose test
• Tax and the City briefing for September 2014
• How tax impacts taxpayer behaviour

In brief

• The future of the £30k termination payment exemption
• Tax-raising powers for Scotland
• Tax expenditures

News

• HMRC delays introduction of RTI penalties for small employers
• P11D warning letters ‘sent in error’
• OECD to release first BEPS recommendations this month
• Law Society responds to IHT trusts consultation
• New property taskforce for SW England and Wales
• Gambling tax agreement made with Gibraltar, Channel Islands and IOM
• In brief: NIC Bill; business visitors; Fair Tax Mark; consignment relief; spacecraft; guidance

Cases

• Chauhan v HMRC
• Peter Devine v HMRC
• Michael S K Yip v HMRC
• Bookit v HMRC
• HMRC v GMAC
• The Vaccine Research Limited Partnership and Mr Vaughan v HMRC
• HMRC v The Test Claimant in the Franked Investment Income Group Litigation

One minute with

• One minute with... Caspar Fox

Ask an expert

• Ask an expert: Transparent or opaque?