IN BRIEF

Marilyn McKeever asks whether new draft provisions spell the end for dual employment contracts for non-doms

Luigi Macioce reports on Italy’s new ‘Google tax’

David Heaton corrects some misconceptions in the national media about new EU migrants not paying UK tax

Simon Yeo reflects on HMRC’s recent guidance on how the SDLT anti-avoidance in FA 2003 s 75A applies to financing around distributions of property to shareholders

Peter Vaines considers two recent cases providing further insight on negligible value for capital gains purposes

Bill Dodwell writes that much of the PAC’s recent report on HMRC sees the committee drift away from evidence-based findings to opinion

Paul Radcliffe reports on the revised deadline to reach agreement for changes to the EU Savings Directive

Graham Elliott reflects on HMRC’s consultation on electronic filing of VAT returns

Pete Miller gives a second opinion on the PAC’s latest findings on HMRC

A look back on some of this year’s key developments:

• Mike Lane takes stock on the BEPS project, and what to expect;
• David Quentin gives an outspoken view on how business and tax professionals responded to the tax avoidance debate in 2013;
• Adam Craggs sums up some cautionary tales for advisers in the light of the BAA, Mehjoo and Cotter decisions this year.