Issue 1174

Analysis

• Webcast: The latest developments in tax disputes
• Special report: The statutory residence test
• Private client briefing for June 2013
• Tax and the City briefing for June 2013
• Adviser Q&A: Proposals on the taxation of unapproved share plans

In brief

• What is a business?
• Who will guard the guardians?

News

• New FACTA powers set for HMRC
• In brief: higher education; SDLT; offshore evasion; Netherlands accord; appointments
• Economic Affairs Committee hears from HMRC and Treasury
• Press watch: Alliance Boots' tax credit stockpile; avoidance progress for UK
• Enveloped dwellings tax among latest FB 2013 updates
• Extra time for small firms' relaxed RTI rules

Cases

• Atlantic Electronics Ltd v HMRC
• European Commission v Republic of Poland
• Alakor Gabonatermelő és Forgalmazó Kft v Nemzeti Adó- és Vámhivatal Észak-alföldi Regionális Adó Főigazgatósága
• Staatssecretaris van Financiën v X BV
• Mehjoo v Harben Barker (and related appeal)
• Peninsular & Oriental Steam Navigation Company v HMRC

One minute with

• One minute with... Andrew Terry

Ask an expert

• Ask an expert: Inheritance tax on pension schemes

Practice guides

• Back to basics: HMRC enquiries and obtaining closure

Reports

• Special report: The statutory residence test