Issue 1162

Analysis

• Q&A: The Budget
• The Budget bulletin
• Scottish land and buildings transaction tax
• Legitimate expectation in the tribunal
• The international briefing for March 2013
• Capital allowances transitioning
• Wheels: specified investment funds
• BGZ Leasing: single vs multiple supplies

In brief

• The rule of law

News

• Budget: Personal allowance increased to £10,000 from April 2014
• VAT and independence payments: regulations
• Ordinary residence: regulations
• UK and Jersey agree measures to tackle tax evasion
• Tax lawyer backs call for DOTAS reform to help developing countries
• UK and Guernsey set to finalise tax deal
• Chargeable gains: RPI for February 2013
• Treasury softens line on country-by-country reporting
• Treasury unveils tax-free childcare scheme worth up to £1,200 per child
• More detailed tax reporting reflects growing expectations, say lawyers
• Prospect of fewer staff and more calls puts HMRC service standards at risk, say MPs
• Capital allowances for plant and machinery: draft guidance
• Treasury to block £100m tax avoidance via offshore employment intermediaries
• UK signs new tax treaties with Norway and Spain
• Barrister jailed for tax fraud
• PAYE: regulations
• Class 1 NIC limits and thresholds: regulations
• Class 2, 3 and 4 NIC limits and thresholds: regulations
• Gifts to the nation: regulations
• Capital gains tax: regulations
• HMRC consults on mobile support to replace enquiry centres
• Stocks and shares ISAs: consultation

Cases

• Land Securities PLC v HMRC
• HMRC v Aimia Coalition Loyalty UK Ltd (aka Loyalty Management Ltd)
• Vehicle Control Services Ltd v HMRC
• Åklagaren v H Åkerberg Fransson
• European Commission v Republic of Ireland
• GfBk Gesellschaft für Börsenkommunikation mbH v Finanzamt Bayreuth
• Sandwell Metropolitan Borough Council v HMRC
• Re A Oy

One minute with

• One minute with ... John Connors

Ask an expert

• Ask an expert: Transfer of trading operation

Practice guides

• Capital allowances transitioning