Issue 1155

Analysis

• Q&A on the latest Office of Tax Simplification reports
• Why low growth is proving hard to shake off
• The tax agenda for February 2013
• Prudential and legal advice privilege
• FB 2013: Exit taxes - an infringement deferred?
• Back to basics: Negligible value claims

In brief

• Climate change levy: hooray for FB 2013!
• A pilgrimage of 'GRACE'
• Greater transparency in tax

News

• Press watch: Google and Bermuda
• News in brief: 30 January 2013
• Taxing multinationals: Gauke dismisses E&Y attack on ‘morality test’
• ICAS calls on government to explain limited scope of general anti-abuse rule
• People and firms: BDO
• UK government flags OECD review of tax relief for cross-border interest
• Tax campaigners appointed to GAAR interim advisory panel
• Payroll giving: consultation
• MPs warn against ‘wholly unacceptable’ Finance Bill timetable
• 100 organisations back call for action to stop ‘tax dodging’ and tackle hunger
• Business leaders back Cameron’s tax ‘crackdown’
• Legal professional privilege ‘fight’ continues, says ICAEW chief
• EC welcomes financial transaction tax ‘milestone’
• Large companies set their own tax strategy, says Treasury minister
• Campaigners welcome PM’s pledge on tax and transparency
• People have had enough of tax abuse, Cameron warns

Cases

• WHA Ltd v HMRC
• Taylor Clark Leisure plc v HMRC
• Usha Martin (UK) Ltd v HMRC
• S Brand v HMRC
• R (oao Bampton Group Ltd) v King (HMRC) (and related applications)
• R (oao Prudential plc) v Special Commissioner
• Woningstichting Maasdriel v Staatssecretaris van Financiën

One minute with

• One minute with ... John Bartlett

Practice guides

• Q&A on the latest Office of Tax Simplification reports
• Back to basics: Negligible value claims