Issue 1146

Analysis

• Patent box and SMEs
• Ask an expert: VAT on rent and service charges
• Sector focus: Banks
• Taxpayer confidentiality in Tribunal proceedings
• Explainaway: Lupton & the Ramsay principle

In brief

• Hok and the limits on the power of the FTT
• RTI and the burden on business
• HMRC’s new code of governance

News

• HMRC activates online registration for machine games duty
• Troup unveils policy on resolving tax disputes
• ICAEW welcomes publication of contact centre performance figures
• HMRC re-launches business records checks
• Osborne announces crackdown on multinationals
• This week's news in brief: 8 November 2012

Cases

• Absolute Bond Ltd v HMRC
• R (oao Totel Ltd) v First-Tier Tribunal (and related application)
• HMRC v European Tour Operators Association
• Marcus Webb Golf Professional v HMRC
• M Kozak v Dyrektor Izby Skarbowej w Lublinie
• Daimler AG v Skatteverket
• WSG Russell v HMRC
• Marcia Willett Ltd v HMRC

One minute with

• One minute with... Philip Parr

Ask an expert

• Ask an expert: VAT on rent and service charges

Practice guides

• Relief for capital losses

Reports

• Sector focus: Banks