Issue 1175

Analysis

• Mehjoo: Accountant’s duty to advise client on tax issues
• The international briefing for June 2013
• Ocean Finance: Economic and commercial reality
• US inversions through European mergers
• The proposals on corporate debt and derivative contracts
• Adviser Q&A: The consultation on social investment tax relief

In brief

• A step change in tax transparency
• The Supreme Court remains loyal to itself

News

• Jersey issues tax transparency action plan
• In brief: portfolio management; vehicle arrivals; OECD; P11D & P9D; Croatia; toolkits; DOTAS
• Press watch: avoidance by Cadbury; evasion by Dolce and Gabbana
• Employer health-related expenditure set for tax exemption
• Public Bill Committee completes consideration of FB 2013
• EU ministers agree anti-VAT fraud mechanisms
• HMRC collected £469bn of taxes in 2012/13
• Europe to delay financial transaction tax

Cases

• SC Willey v HMRC
• The Open University v HMRC
• L Swain v HMRC
• HMRC v P Newey (t/a Ocean Finance)
• HMRC v Aimia Coalition Loyalty UK Ltd
• M Phair v HMRC
• Hopegar Properties Ltd v HMRC

One minute with

• One minute with... Patrick Mears

Ask an expert

• Ask an expert: Development of roof space