Issue 1163

Analysis

• What's missing from the Budget?
• Budget 2013: The view from the Treasury
• Budget analysis: Economic view
• Budget analysis: Corporate taxes
• Budget analysis: The City
• Budget analysis: Employment taxes
• Budget analysis: Entrepreneurs
• Budget tax tables
• Budget analysis: Property
• Budget analysis: VAT measures
• Ask an expert: Should my client settle?
• Business watch: Hage Aaronson

In brief

• What's missing from the Budget?
• Comment: Views on the Budget

News

• Finance Bill published: HMRC appoints chairman of GAAR advisory panel
• Peers launch inquiry into corporate taxation
• Inheritance tax and trusts: further consultation
• IR35 and office holders: HMRC guidance
• Real estate investment trusts: informal consultation
• UK and Albania sign double taxation convention
• HMRC flags online services downtime
• People and firms: Thomas Eggar
• Finance Bill: New anti-avoidance rules to take effect from 20 March 2013
• VAT and motorised land vehicles arriving in the UK: regulations
• Osborne dismisses treasury committee complaint over timing of Finance Bill debates
• Trail commission passed on to investors is taxable, says HMRC
• Trust capital and income: regulations
• HMRC chief denies deliberately misleading MPs over border agency backlog
• VAT registration limits: regulations
• VAT and fuel provided for private use: regulations
• Landfill tax: regulations
• Offshore funds: regulations
• Universal credit: regulations
• Individual savings accounts: regulations
• Financial services: regulations
• National insurance contributions: regulations
• Share fishermen and NICs: regulations
• GAAR guidance will be published after the Easter break
• Capital gains tax annual exemption: regulations

Cases

• Mrs S Bradley v HMRC
• P Degorce v HMRC
• Valsts ieņēmumu dienests v Ablessio SIA
• British Association of Leisure Parks, Piers & Attractions Ltd v HMRC
• HMRC v Brunel Motor Co Ltd
• Safeguard Europe Ltd v HMRC
• M & C Beker v Finanzamt Heilbronn

One minute with

• One minute with ... Rob Clayton

Ask an expert

• Ask an expert: Should my client settle?