Table of contents
- Summer Finance Bill 2015 and Lexis®PSL Tax Summer Budget 2015 coverage
- VAT recovery on corporate restructurings: Identifying the recipient of supplies
- Headlines (News updates & analysis)
- Double tax relief: Supreme Court judgement in Anson
- International: OECD analysis and ITD Global conference on taxes and the environment
- Pensions: HMRC republishes recognised overseas pension schemes list
- HMRC invests in customer service
- International: MEPs hold debate on EC's action plan to reform corporate taxation
- Tax information exchange: Mauritius signs up to the multilateral competent authority agreement
- HMRC guidance: updates
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Article summary
This week’s edition of Tax highlights includes (1) the announcement that the Summer Finance Bill 2015 will be published on Wednesday, 15 July 2015, following the Summer Budget 2015, which the Chancellor will deliver on 8 July 2015, and (2) a First-tier Tribunal decision that a company could not deduct input tax incurred on fees charged by advisors in connection with the restructuring of a company.
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