Issue 1157

Analysis

• Urban myths and the recent tax debate
• The private client briefing for February 2013
• Vaccine Research: trading divided
• Sector focus: The oil and gas sector
• Ask an expert: Disposal of agricultural property gifts

In brief

• Speciality debts
• DOTAS and discovery
• The recent parliamentary debate on HMRC

News

• People and firms: Freshfields Bruckhaus Deringer
• Non-domiciled individuals: further consultation on legislating SP 1/09
• Authorised contractual schemes for collective investment: draft regulations
• Residence and ordinary residence: draft regulations
• Trusts: legislation
• Taxing multinationals: OECD report is constructive, say tax professionals
• Taxing multinationals: Campaigners' cautious welcome for OECD report
• Climate change levy: regulations
• Enactment of HMRC concessions: regulations
• A GAAR cannot rewrite international tax principles, peers are told
• Listen to the evidence, tax experts tell Margaret Hodge
• Finance Bill to be published on 28 March
• Treasury invites Budget representations by 20 February
• There is no reliable estimate of the corporation tax gap, says IFS

Cases

• Albermarle 4 LLP v HMRC
• Spring Capital v HMRC
• Claimants under Loss Relief Group Litigation Order v HMRC (No 2)
• M & SN Saheid v HMRC
• R Drummond v HMRC
• DV Thomas v HMRC
• J Martin v HMRC
• DMWSHNZ Ltd v HMRC

One minute with

• One minute with ... Yvette Nunn

Ask an expert

• Ask an expert: Disposal of agricultural property gifts

Practice guides

• Q&A on the new CGT regime for high-value dwellings
• How to review commercial contracts for VAT purposes

Reports

• Sector focus: The oil and gas sector