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Business

 Belgium’s excess profit tax scheme is illegal.

Environmental tax policy.

A two-year plan aims to increase the use of research and development tax relief.

Questions from the OTS on how the tax system could be simplified.
Practical points on entrepreneurs’ relief.

HMRC to phase out business record checks for SMEs.

OECD have now published the final versions of the 13 BEPS reports.

The issues that should be considered when disposing of the family business.
The VAT issues that may arise when an EU business carries out work in the UK.
Reed Employment v CRC, Court of Appeal, 28 July 2015
Effects of the latest changes to the annual investment allowance.

D Keyl v CRC, Upper Tribunal (Tax and Chancery Chamber), 15 July 2015

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