Issue 1164

Analysis

• GfBk and special investment funds
• The impact of FRS 102 on tax accounting
• FB 2013: IR35 changes for office holders
• Examining the Finance Bill 2013
• The tax agenda for April
• Only growth will get the deficit reduction on track
• 40 years of VAT

In brief

• DOTAS and developing countries

News

• UK and G5 partners announce deal on automatic tax information exchange
• Employers file 70,000 RTI returns
• Repairs and renewals of assets: HMRC guidance
• Northern Ireland levy on carrier bags: HMRC guidance
• Offshore secrets: Data leak increases pressure on UK
• Sleeping partners must pay NICs, says HMRC
• Corporation tax loss buying: consultation
• Brown field allowance: draft regulations
• People and firms: Alvarez & Marsal Taxand
• People and firms: Crowe Clark Whitehill
• HMRC asks for patience as staff stage walkout
• Scottish rate of income tax: HMRC guidance
• Oil fields: regulations
• Climate change levy: regulations
• Qualifying policies: regulations
• Tax credits up-rating: regulations
• Loss of tax credits: regulations
• Voluntary NICs: regulations
• Local authorities, council tax and business rates: regulations

Cases

• GR Bretten QC v HMRC
• Dr A Gayen v HMRC
• Longridge On The Thames v HMRC
• Coopers Fire Ltd v HMRC
• Investment Trust Companies v HMRC
• M Healey v HMRC
• Cairnsmill Caravan Park v HMRC
• HMRC v Knowledgepoint 360 Group Ltd

One minute with

• One minute with... Stephen Herring

Ask an expert

• Ask an expert: Operation of the statutory residence test in practice

Practice guides

• How to handle the BPR bear traps