Issue 1171

Analysis

• VAT: developments on single v multiple supplies
• Back to basics: Costs in the tribunal
• The international briefing for May
• Futter & Pitt: the Hastings-Bass principle
• Q&A: New tax rules pressurise partnerships

In brief

• Did I get paid for VAT purposes?

News

• Unapproved employee share schemes under simplification scrutiny
• Ex-HMRC boss Hartnett appointed as Deloitte consultant
• EC accelerates measures against fraud and evasion
• Authorised investment funds and offshore funds face amendment
• In brief: international employees; QROPS; enveloped dwellings; safe harbours; toolkits; Croatia; life assurance
• Tackling of tax credit losses is poor, admits HMRC
• DBS check fees set for new relief
• GAAR advisory panel begins recruiting members
• Press watch: Apple; county by country reporting
• UK joins 12 fellow EU states in cross-border VAT pilot
• Visual effects industry to be given extra tax support
• European Council backs action on tax transparency

Cases

• I Argent v HMRC
• G Carter v HMRC
• Ben Nevis (Holdings) Ltd v HMRC (and related appeals)
• C Murfitt v HMRC
• HMRC v JN Hanson (Trustee of the William Hanson 1957 Settlement)
• Scotts Atlantic Management Ltd v HMRC
• HMRC v Marks & Spencer plc

One minute with

• One minute with... Jonathan Peacock

Practice guides

• Back to basics: Costs in the tribunal