Issue 1159

Analysis

• Q&A: EC developments on the financial transaction tax
• The tax agenda for March 2013
• Tax and public procurement
• FB 2013: R&D tax relief
• FB 2013: Property business reliefs
• Ask an expert: Problems with hybrid LLP and company structures
• Another red-face moment for Osborne?
• Back to basics: Cross-border VAT issues

In brief

• The recent PAC report

News

• Petition backing country-by-country reporting for banks has 180,000 signatures
• Tax credits: draft regulations
• Creative industry tax reliefs: HMRC guidance
• Reporting savings income: HMRC guidance
• Company cars: Advisory fuel rates revised
• Tribunal victory protects £156m in tax, says HMRC
• PAYE and RTI: HMRC urges employers to get ready as FSB calls for relaxation
• Builder jailed for £1m VAT fraud
• Directors jailed for £145,000 gift aid fraud
• UK and Isle of Man announce three-year disclosure facility
• Directors jailed for £500,000 tax fraud
• QC convicted of £600,000 VAT fraud
• EC takes UK to court over reduced VAT on energy-saving materials

Cases

• GF Ballard v HMRC
• A Chappell v HMRC
• BAA Ltd v HMRC
• Město Žamberk v Finanční ředitelství Hradci Králové
• Finanzamt Köln-Nord v W Becker
• HMRC v Noor
• Birmingham Hippodrome Theatre Trust Ltd v HMRC
• Antiques Within Ltd v HMRC

One minute with

• One minute with ... Simon Burke

Ask an expert

• Ask an expert: Problems with hybrid LLP and company structures

Practice guides

• Back to basics: Cross-border VAT issues