Issue 1154

Analysis

• Q&A: The US FATCA regulations have finally landed
• The Upper Tribunal's decision in Charlton
• HMRC's latest settlement opportunity
• EBT settlements in practice
• International tax briefing for January 2013
• Ask an expert: Tax on partly paid shares

In brief

• FB 2013: statutory residence test changes
• Hidden consequences
• FB 2013: a pragmatic approach to CJEU rulings
• FB 2013: SDLT relief from 15% rate

News

• Legal professional privilege: Supreme Court dismisses taxpayers’ appeal
• Settlement opportunity: Film partnerships
• PwC notes ‘dramatic change’ in composition of business taxes
• Machine games duty: regulations
• Chargeable gains: RPI for December 2012
• People and firms: Grant Thornton
• A general anti-abuse rule cannot tackle multinationals’ tax planning, say lawyers
• Tax experts flag transfer pricing risk
• Press watch: ‘Tax crackdown to target middle class’
• Tax avoidance: Experts cite tax competition as poll flags reputational risk
• OTS calls for ‘thorough overhaul’ of unapproved employee share schemes
• Sign up now, HMRC tells new tax return filers
• Finance Bill 2013: additional draft legislation
• Tackling tax evasion: FATCA regulations ‘bring certainty’
• Tax professionals defend income deferral after Goldman’s retreat
• Tax avoidance: Peers to scrutinise general anti-abuse rule
• Small business rate relief: regulations
• John Whiting joins HMRC as non-executive director
• HMRC seeks 100 additional inspectors for affluent compliance team

Cases

• Mrs PA Ellis v HMRC (and related appeal)
• Y Yetis v HMRC
• BGZ Leasing sp zoo v Dyrektor Izby Skarbowej w Warszawie
• European Commission v Kingdom of Spain
• Groundwork Cheshire v HMRC
• Hawes & Curtis Ltd v HMRC
• KC Noble v HMRC
• Cambrian Hydro Power Ltd v HMRC
• South African Tourist Board v HMRC
• M Hearn v HMRC

One minute with

• One minute with ... Kevin Nicholson

Ask an expert

• Ask an expert: Tax on partly paid shares

Practice guides

• Q&A: The US FATCA regulations have finally landed