Issue 1158

Analysis

• Q&A on the OECD's base erosion and profit shifting project
• The tax issues for remuneration committees
• FB 2013: Creative sector tax reliefs
• The international briefing for February 2013
• Ask an expert: Tax on offshore property investment company holding

In brief

• Reader feedback: The problems with trying to apply the GLO procedures to rule 18
• Tax relief for negative earnings

News

• HMRC launches new taskforces
• EC adopts financial transaction tax proposal
• Air passenger duty: draft regulations
• HMRC should name and shame promoters of tax avoidance schemes, say MPs
• Unitary taxation is one of the options for corporate tax reform, says Treasury
• Cameron questions distinction between tax evasion and aggressive tax avoidance
• Britain, France and Germany to drive corporation tax reform
• New procurement rules exclude users of failed tax avoidance schemes
• Individual savings accounts: regulations
• Child trust funds: regulations
• Tax agents: regulations

Cases

• Hewlett Packard Ltd v HMRC
• R Fergus v HMRC
• JB Jackson v HMRC
• Anson v HMRC (aka Swift v HMRC)
• British Film Institute v HMRC
• Nettexmedia.com Ltd v HMRC
• Vaccine Research Limited Partnership v HMRC (and related appeal)
• Ms L Stones v HMRC

One minute with

• One minute with ... Theresa Middleton

Ask an expert

• Ask an expert: Tax on offshore property investment company holding

Practice guides

• Q&A on the OECD's base erosion and profit shifting project
• The tax issues for remuneration committees