Issue 1153

Analysis

• Special report: Draft Finance Bill 2013 - points to watch
• The private client briefing for January 2013
• The VAT briefing for January 2013
• Ask an expert: Capital allowances on refurbishment of premises

In brief

• Tax reforms proposed for middleweight businesses

News

• Tax avoidance: MPs to quiz big four accountancy firms on 31 January
• HMRC: seed enterprise investment scheme has not been extended
• ‘Quick response’ trial for tax-advantaged share schemes
• Tax schemes settlement opportunity: further guidance
• Press watch: Goldman 'backs down' on UK bonus delay
• Chargeable gains and gilts: regulations
• National Savings Bank: regulations
• Tonnage tax: regulations
• HMV: We need to level the tax playing field for retailers, says Umunna
• Broadcast company Arqiva defends tax record
• HMRC concessions: technical consultation
• Labour pledges reform and an end to ‘tax secrecy’
• HMRC outlines ‘further clampdown’ on tax avoidance and evasion
• People and firms: Francis Clark
• Tax avoidance debate splits FTSE 100 chairmen as Sainsbury’s boss challenges multinationals
• Opinion is becoming the new truth in tax avoidance debate, LITRG founder warns
• Tax avoidance schemes: HMRC guidance on ‘settlement opportunity’
• HMRC warns businesses on late VAT returns

Cases

• MGF (Trench Construction Systems) Ltd v HMRC
• Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ – grad Burgas pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite v Orfey Bulgaria EOOD
• Southwest Communications Group Ltd v HMRC
• C Dockett v HMRC
• Risky Business Ltd v HMRC
• Application by HMRC (re Certain Taxpayers)
• J Edoh v HMRC

One minute with

• One minute with ... Michael Cant

Reports

• Special report: Draft Finance Bill 2013 - points to watch