Issue 1177

Analysis

• Tax and the City briefing for July 2013
• GSTS Pathology LLP: When do legitimate expectations end?
• VAT briefing for July 2013
• Pollen Estate: SDLT and joint purchasers
• Q&A: New restrictions on interim payments in tax cases

In brief

• The FTT decision in Euroceanica

News

• Relief for interest on loans to purchase life annuities faces withdrawal
• Confirmation given on loss-adjusting services for marine and aviation insurance claims
• Extra-statutory concessions list updated
• Small businesses set for simplified expenses rules
• Briefs lay out stances on pathology services and insolvency practitioners
• Territory designations updated for offshore penalties
• Info published on special scheme for non-EU businesses
• In brief: FB 2013; close company loans; employee ownership; bank levy; 'tainted' donations; share trusts; gift aid; 'catch-up' campaign
• Calls for withdrawal of patent box
• Irish MPs vote not to grill Apple and Google
• Swiss tax deal nets UK £1bn

Cases

• PG Tindale v HMRC
• Colaingrove Ltd v HMRC
• G Seeff (t/a TPL Associates) v HMRC
• Alexandra Countryside Investments Ltd v HMRC
• Lady Henrietta Pearson v HMRC
• TNT Express Worldwide (Poland) sp zoo v Minister Finansów
• PI Murtagh v HMRC
• GR Solutions Ltd v HMRC

One minute with

• One minute with... Philip Martin

Ask an expert

• Ask an expert: Claiming patent box relief