Tax & Legal News – Issue 1, January 2016
In this issue: Official Pronouncements, Supreme Tax Court Cases, From Europe and From PwC
Official Pronouncements
Selling costs of realising partially taxable capital gains to be deducted from taxable portion
Temporary vehicle insurance cover from agent VAT-free
Supreme Tax Court Cases
No deduction for knock-out option losses
Consideration in kind valued on day of contract fulfilment
Tax office answer to a query binding for the assessment unless the converse is apparent
Interest on overpayments in breach of community law to run from date of payment
Deduction for French social security contributions referred to ECJ
From Europe
Foreign branch loss recapture provision confirmed
No automatic charge to import VAT for customs irregularity?
No ban on tax consultancy services from abroad without taking qualifications into account
From PwC
Breaking news
