Issue 1151

Analysis

• Bumper end of year edition - free to view here
• Economics focus: Osborne buys time – but how much?
• Examining the draft Finance Bill 2013
• FB 2013: The GAAR
• FB 2013: The statutory residence test
• FB 2013: The residential property proposals
• Secret Hotels2: agent or principal?
• International review: key developments in 2012
• Ask an expert: Legal fees in relation to fines

In brief

• The debate: Should we move to a system of unitary taxation?
• Reflections on 2012
• Starbucks and tax
• How will a government blacklist work?

News

• Press watch: ‘Shares for rights’
• Unitary taxation would help governments to reduce tax rates, say campaigners
• Google is not about to turn down tax savings, says Schmidt
• Zero-rated sales of motor vehicles and boats: Revenue and Customs Briefs
• Telegraph apologises to Margaret Hodge over Stemcor’s tax affairs
• Administrative co-operation in Europe: regulations
• Income tax allowances and rate limits: regulations
• Tax relief for professional fees: regulations
• VAT and small non-commercial consignments: regulations
• Controlled foreign companies: regulations
• Life insurance companies: regulations
• Car and van fuel benefits: regulations
• Authorised investment funds: regulations
• Air passenger duty: regulations
• Climate change levy: regulations
• Universal credit: Draft regulations
• People and firms: Timothy Lyons QC
• Tax lawyers condemn ‘attack on the rule of law’
• Tax experts welcome changes to general anti-abuse rule
• Finance Bill 2013: Measures taking effect from 11 December or 1 January
• Government publishes 1,000 pages of draft Finance Bill clauses and explanatory notes
• Osborne sets date for Budget 2013
• EU powers and UK taxation: call for evidence
• Boris Johnson defends Starbucks after protests
• Member states should blacklist tax havens and adopt a common GAAR, says EC
• UK and Isle of Man to sign enhanced tax information exchange agreement
• Tax stance has provided ‘good background publicity’ says John Lewis boss
• Starbucks UK tax pledge 'could reduce the group’s overall tax bill'
• Starbucks ‘donation’ sets a bad precedent, tax experts warn as £20m pledge backfires
• Starbucks pledges voluntary tax payments

Cases

• Mirror Image Contracting Ltd v HMRC
• J Matthews v HMRC
• J Pugsley v HMRC
• Mrs G Silber (MMM Lerner’s Personal Representative) v HMRC
• HMRC v Secret Hotels2 Ltd
• Romanian case of SC Gran Via Moineşti SRL v Agenţia Naţională de Administrare Fiscală (ANA)
• Bonik EOOD v Direktor na Direktsia ‘Obzhalvane I upravlenie na izpalnenieto’ – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite
• European Commission v Kingdom of Sweden
• GfBk Gesellschaft für Börsenkommunikation mbH v Finanzamt Bayreuth
• S McHale v HMRC
• MJ Rayner v HMRC
• K Gobie v HMRC

One minute with

• One minute with ... Ian Brimicombe

Ask an expert

• Ask an expert: Legal fees in relation to fines

Reports

• Reflections on 2012