Lee Squires and Fiona Bantock (Hogan Lovells) look at recent developments, including the Sveda and DPAS cases, as well as the new HMRC restitution interest measure and the EC's explanatory notes relating to supplies of services connected with immovable property.
Chris Morgan (KPMG) provides your monthly round-up of tax developments in the international arena.
Restitution interest on restitution interest? asks George Bull (RSM).
The Summer Finance Bill 2015 includes a new measure subjecting restitution interest to a charge to corporation tax at a rate of 45%. Paul Farmer and Jivaan Bennett (Joseph Hage Aaronson) explain the background and key elements of the proposed legislation.