Issue 1160

Analysis

• Q&A: The Isle of Man memorandum of understanding
• Special report: Tax and the TMT sector
• Tax and the City briefing for March 2013
• The future of UK GAAP
• Martin at the FTT: tax relief for repaid bonus
• Concurrent proceedings in tax residence cases
• GKN Holdings and the FII GLO
• The VAT briefing for March 2013
• Ask an expert: Voluntary disclosures of tax issues involving the Isle of Man

In brief

• Base erosion and profit shifting

News

• EU finance ministers endorse country-by-country reporting regime for banks
• Former tax body president jailed for tax fraud
• More time needed to get property tax right, says Tax Faculty
• UK and China sign protocol to double taxation agreement
• HMRC hosts Twitter Q&A for employers on RTI
• HMRC targets undeclared gains on second homes
• Tax and procurement proposals should be withdrawn and rethought, says Tax Faculty
• Community investment tax relief: regulations
• VAT refunds to the Natural Resources Body for Wales: regulations
• VAT reduced rate for cable-cars etc: regulations
• Gauke promotes patent box on YouTube
• Patent box: regulations
• MEPs secure deal on country-by-country reporting regime for banks

Cases

• D & Mrs E Horner v HMRC
• Dr S Samadian v HMRC
• Ms C Rawcliffe v HMRC
• N Coxon v HMRC
• Tui Travel PLC v HMRC (and related appeals)
• Chi Drinks Ltd v HMRC

One minute with

• One minute with ... Dave Hartnett

Ask an expert

• Ask an expert: Voluntary disclosures of tax issues involving the Isle of Man

Reports

• Special report: Tax and the TMT sector