Issue 1148

Analysis

• The private client briefing for November 2012
• Total People Ltd: NIC on car allowance payments
• Update on transfer pricing intangibles
• FII: European law and dividend tax
• Special report: VAT and the EU
• ‘Green fees’ and the VAT sporting exemption
• Ask an expert: Alternative dispute resolution for SMEs

In brief

• Prudential and legal advice privilege
• DV3 and SDLT avoidance

News

• MPs debate effects of 2019 loan charge
• There are too many tax havens, says Cameron
• Press watch: ‘We pay our taxes!’
• People and firms: Withers and Goodwin Procter
• Disclosure regime has had ‘little impact’ on aggressive tax avoidance, says NAO
• Pensions annual allowance charge: draft regulations
• VAT groups and the reverse charge: HMRC guidance
• HMRC defends award for General Electric tax director
• Controlled foreign companies: additional draft guidance
• ADR pilot: HMRC will accept applications beyond 30 November
• Machine games duty: regulations
• Cable signals crackdown on tax ‘abuse’ by multinationals
• HMRC taskforces target rag trade and alcohol industry
• VAT and overseas traders: Revenue & Customs Brief
• TOGC treatment on transfer of property: Revenue & Customs Brief
• Press watch: ‘Europe plans action on corporate tax avoidance’
• Tax evasion: HMRC’s poster campaign is overdue, says PKF
• Tax agent who stole from clients is jailed for six months
• Builder ‘never declared earnings’

Cases

• Test Claimants in the FII Group Litigation v CIR (No. 2)
• Finanzamt Hildesheim v BLC Baumarkt GmbH & Co KG
• Staatssecretaris van Financiën v Gemeente Vlaardingen
• S Leichenich v Peffekoven & Horeis
• Mednis SIA v Valsts ieņēmumu dienes
• European Commission v Republic of Finland

One minute with

• One minute with ... John Endacott

Ask an expert

• Ask an expert: Alternative dispute resolution for SMEs

Reports

• Special report: VAT and the EU