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Lexis®PSL Tax weekly highlights—28 January 2016

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Published on: 28 January 2016

Published by a LexisNexis Tax expert

Table of contents

Europe: European Commission presents Anti Tax Avoidance Package
International: Countries sign milestone agreement on CbCR
Employment taxes: UT finds that settlement payment made on termination was taxable
Headlines (News updates & analysis)
International: IASB completes decision-making on IFRS 15
Devolution: Scotland urged to introduce 30% top-rate of tax and abolish residential LBTT
International: ICAEW publishes its response to the consultation on CCCTB
International: Responses to EC consultation on corporate tax transparency and CbCR
HMRC guidance and manuals: updates
News Analysis

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Article summary

This week’s edition of Tax highlights includes (1) the European Commission’s publication of a Anti Tax Avoidance Package, (2) the signing of the Multilateral Competent Authority Agreement by 31 countries, and (3) the Upper Tribunal’s decision in K Moorthy v HMRC.

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