Issue 1165

Analysis

• Tax and the City briefing for April 2013
• Financial transaction tax & the corporate treasury
• SAO four years on
• FB 2013: SDLT transfer of rights rules
• The private client briefing for April 2013
• The VAT briefing for April 2013
• Ask an expert: Selling a UK oil company

In brief

• Charge on partial surrenders
• PA Holdings caves in over PAYE on dividends

News

• This is not tax avoidance, npower tells MPs
• EC investigates video games tax relief
• Finance Bill completes second reading
• SDLT refunds: HMRC guidance
• HMRC toolkits for employers updated
• Leaving the UK: revised form P85
• Tonnage tax: HMRC guidance
• GAAR guidance confirms that most international tax planning will not be caught
• HMRC publishes guidance on general anti-abuse rule
• EU agreement on country-by-country reporting for extractive industries
• Scottish government criticised over £1.7m grant offer to KPMG
• Companies face NIC charge on dividends as PA Holdings withdraws appeal
• HMRC drops plan to rewrite tax arrears concession
• Cash basis for small businesses: HMRC guidance
• RTI and forms P45 and P46: HMRC guidance
• Class 2 NICs to be collected via PAYE codes

Cases

• JA Garland v HMRC
• European Commission v Ireland
• Scottish Football League v HMRC
• HMRC v The British Disabled Flying Association
• Skatteverket v PFC Clinic AB
• HMRC v Eclipse Film Partners No. 35 LLP (No. 5)

One minute with

• One minute with ... Sandy Frew

Ask an expert

• Ask an expert: Selling a UK oil company