Issue 1166

Analysis

• Aimia: VAT on tripartite arrangements
• International briefing for April
• The new procurement rules on tax avoidance
• Examining HMRC's GAAR guidance
• Market watch: Hage Aaronson
• FOS rules in favour of investors in tax scheme

In brief

• TOGC under the microscope
• FOS rules in favour of investors in tax scheme

News

• Finance Bill proceedings on 23 April
• Dodwell: Abolish legal professional privilege for tax advice
• VAT and pension consultants: HMRC guidance
• HMRC flags daily penalties for late tax returns
• Tax adviser jailed for 13-year fraud
• Charities urged to review gift aid systems
• Tax experts decry ‘fair tax’ debate
• Automatic exchange will be the new standard, say G20 finance ministers
• Finance Bill: Labour backs GAAR despite reservations

Cases

• Earlsferry Thistle Golf Club v HMRC
• HMRC v Sunico ApS (and related appeals)
• Groups of companies
• E Allchin v HMRC
• HMRC v Simpson & Marwick
• Ryanair Ltd v HMRC
• Bristol & West PLC v HMRC
• Shop Direct Group v HMRC (and related appeals)

One minute with

• One minute with... Aileen Barry

Ask an expert

• Ask an expert: Carelessness and the new penalty regime

Practice guides

• FOS rules in favour of investors in tax scheme