Issue: Vol 0, Issue 1047

Analysis

• International review
• Practice guide: Structuring property transactions for VAT
• British Eventing and reverse premiums
• Back to basics: Restricted securities
• Mediation: international perspective

In brief

• Bank payroll tax revisited: too unsubtle to deliver cultural change?
• Debt cap regulations: do the clarifications to the 'available amount' go far enough?

News

• Tax moves
• Press watch
• Transfer pricing: intangibles
• IHT consultation
• Protected pension lump sums
• Nursing agency staff
• Corporate migration
• Cross-border savings income
• Greece tax amnesty
• Pension schemes: HMRC approval of changes
• HMRC ‘drive against offshore tax evasion’
• Green investment bank
• Finance (No 2) Bill
• Draft double tax agreements
• Transfer pricing draft guidance
• Cable hints at tax on ‘property and land’

Cases

• Dyrektor Izby Skarbowej w Bialymstoku v Profaktor Kulesza Frankowski Józwiak Orlowski sp j
• DCM Optical Holdings Ltd v HMRC
• P Ferrero e SpA v Agenzia delle Entrate—Ufficio di Alba
• AC Tours v HMRC
• Albion Taxis Ltd v HMRC
• Swedish case of X v Skatteverket
• Bulkliner Intermodal Ltd v HMRC

Practice guides

• Practice guide: Structuring property transactions for VAT
• Back to basics: Restricted securities