coNTENTS Foreword – Tax teasers

contents
Foreword – Tax teasers 01
Lindsey Wicks provides a flavour of changes including direct recovery of debts,
changes to the annual investment allowance limit and pension flexibility.
1. Broadcasting , telecommunication and electronic services –
a practical review of new VAT rules taking effect on 1 January 2015
Neil Warren takes a practical look at the changes to the VAT place
of supply rules.
13
2. Changes and proposals affecting the taxation of high-value
residential property
27
Andrew Cockman considers the changes to the taxation of high-value
residential property together with the proposal to extend the scope of
UK capital gains tax to the disposal by non-residents of UK residential property.
3. Charity tax developments
Paul Bater gives a comprehensive update covering what you need
to know about the taxation of charities.
39
4. Digital strategy
Paul Aplin considers the digital developments that are driving
fundamental change in the mechanics of tax compliance.
63
5. Discovery and reasonable excuse
Peter Vaines considers the various challenges to these key provisions.
75
6. Inheritance tax: a changing landscape
Andrew Cockman looks at the changes introduced in Finance Act 2014
and considers the implications of the proposals for further change.
87
7. International tax developments: Europe and the rest of the world
Peter Cussons and Ian Young report on the Organisation for Economic
Co-operation and Development (OECD) base erosion profit shifting (BEPS)
action plan as it reaches the half way mark and consider international issues
including recent cases from the European Court of Justice.
97
8. National Insurance contributions
David Heaton takes a look at the employment allowance and the new
rules for offshore and onshore intermediaries.
ii
109
TAXline TAX PLANNING
9. Practical case studies for owner-managers
123
Peter Rayney illustrates some of the many topical issues that are currently
being encountered by owner-managers, looking at three separate case studies.
10.Share scheme developments
139
Philip Fisher looks at the numerous changes in the world of employment-related
securities introduced by Finance Act 2014.
11.Stamp duty land tax
Sharon McKie looks at the implications of the case of Project Blue v HMRC
[2013] UKFTT 378 (TC).
151
12.Tax Avoidance – the latest instalment
Frank Haskew provides an in depth review of the latest developments
in the tax avoidance debate.
167
13.Taxation of partnerships
Pete Miller looks at the new rules for salaried members of limited liability
partnerships together with the new rules for mixed partnerships.
191
14.The impact of changes to UK financial reporting
Pippa Booth, Kip Linton and Caroline Amor consider the changes taking
place to UK financial reporting and their tax implications.
203
15.Universal credit, tax credits and tax-free childcare
Robin Williamson provides an update on the latest developments in this area.
217
Table of cases
233
Table of statutes
237
Table of Statutory Instruments
245
Table of European and International Legislation
247
Index
249
Contents
iii