Issue 1161

Analysis

• In conversation: Tax and the insurance sector
• Special report: Tax and the retail sector
• Examining the US final FATCA regulations
• The private client briefing for March 2013
• BAA: VAT on company acquisition costs

In brief

• Working in the UK
• Samadian and business travel expenses

News

• People and firms: Hage Aaronson, Pinsent Masons and Lupton Fawcett Lee & Priestley
• Government must explain that GAAR will not hit multinationals, say peers
• UK/Ethiopia treaty enters into force
• HMRC flags deadline for child benefit opt-out
• Loss of tax credits: regulations
• Tribunals: regulations
• Air passenger duty: regulations
• Income tax and childcare: regulations
• Natural Resources Body for Wales: regulations
• Transparency push may help companies tarnished by tax rows, says Cable
• Capital gains tax: draft regulations
• Government urged to review business rates
• Capital allowances and first-year tax credits: regulations
• Tax law rewrite: regulations
• Building society deferred shares: regulations

Cases

• HMRC v Aimia Coalition Loyalty UK Ltd (formerly known as Loyalty Management UK Ltd)
• Trustees of BT Pension Scheme v HMRC (No. 2)
• AJ Bingham v HMRC
• J Lobler v HMRC
• Wheels Common Investment Fund Trustees Ltd v HMRC
• Minister Finansów v RR Donnelley Global Turnkey Solutions Poland Sp zoo
• Reed Employment Ltd v HMRC (No. 3)

One minute with

• One minute with ... Jonathan Riley

Reports

• Special report: Tax and the retail sector