In this month’s review of tax cases, Spurs FC beats HMRC over transfer payments, group relief denied over receiver’s appointment over Kelucia subsidiary, amendments to company tax returns upheld in Spring and trouble with intermediaries rules and liability for employers, reports Sharon Khin

A roundup of current consultations from HMRC, including tax deductibility of corporate interest expense, Double Taxation Treaty Passport (DTTP) scheme, corporation tax loss relief legislation, proposal to amend landfill tax, secondary adjustment rule into the UK’s transfer pricing legislation

Graham Elliott, director, City & Cambridge Consultancy on going concern for non-established persons, transfer of going concern via VAT groups post IMS, non-regulated welfare supplies

A tax avoidance scheme used by brewery Greene King which sought to exploit intra-company loans in order to generate tax relief on interest has won a partial victory at the Court of Appeal

HMRC is warning contractors about tax avoidance schemes involving unpaid PAYE and Class 1 national insurance contributions (NICs) after its ‘emphatic win’ at a First Tier Tribunal (FTT) in the first case to test managed service companies (MSC) legislation

Accenture has won an IT contract with HMRC to provide software development for the individual taxpayers’ digital tax accounts which are set to go live in 2018, for personal tax reporting under the Making Tax Digital initiative

An online tool has been created to help people check whether they can claim universal credit and tax credits according to their postcode, which follows complicated changes made to the benefits system

From 31 July 2016, pension scheme members will have to apply to protect their pension savings from the lifetime allowance tax charge through a dedicated online service as the tax authority withdraws the current paper option

The number of flexible pension withdrawals made in the second quarter of 2016 hit £1.77bn, double the amount withdrawn in the same period last year, but the rate of withdrawals has slowed, suggesting more individuals are making smaller, regular withdrawals

The OECD is consulting on approaches to address Base Erosion and Profit Shifting (BEPS) involving interest in the banking and insurance sectors

The Treasury select committee has tabled an amendment to the finance bill, designed to ensure the independence of the chair and tax director of the Office of Tax Simplification (OTS), after its plans for independent scrutiny of the appointments were turned down

The key HMRC filing deadlines from August to December 2016 including firns P46 (Car) for quarter ended 5 July, employment intermediaries' quarterly report 6 April to 5 July and notice of chargeability to tax for 2015/16