Issue 1156

Analysis

• Q&A on the House of Commons PAC hearing with the 'big four'
• Tax and the City briefing for February 2013
• FB 2013: Overpayment relief
• MJP Media: the onus, evidence and obstacles
• The challenges of multi-party litigation
• The VAT briefing for February 2013
• Ask an expert: VAT on joint ventures

In brief

• The future for corporation tax

News

• Alternative dispute resolution ‘success’
• Registered pension schemes: draft regulations
• Life insurance qualifying policies: draft regulations
• Speciality debts: HMRC guidance
• Building societies: draft regulations
• We need to change rules for multinationals, says HMRC business tax chief
• Big four defend presence in tax havens as campaigners call for a ‘change in ethics’
• FB 2013: New CGT charge extended to UK resident companies
• Surplus ACT: regulations
• Tax credits: regulations
• Tax experts defend work with government to shape legislation
• OECD needs to address allocation of profits, ‘big four’ tax bosses tell MPs
• Big four tax bosses unmoved by public accounts committee grilling

Cases

• HMRC v Purple Telecom Ltd
• John Mander Pension Trustees Ltd v HMRC
• B & D Foulser v HMRC
• Brims Construction Ltd v HMRC
• P Marshall v HMRC
• HMRC v Lockyer & Robertson (Mrs NV Pawson’s Personal Representatives)

One minute with

• One minute with ... David Whiscombe