Issue 1179

Analysis

• Special report: The OECD’s Action Plan on Base Erosion and Profit Shifting
• International briefing for July 2013
• M&A: Buying a company with EBT/EFRBS remuneration planning
• Practical steps to prepare for new UK GAAP
• Back to basics: HMRC internal reviews

In brief

• Offshore avoidance: VAT dragged into the spotlight
• Pensions tax simplification

News

• GAAR advisory panel members announced
• Treasury review examines EU impact on UK taxation
• New regulations extend qualifying list for stocks and shares ISA
• DOTAS confidentiality hallmark under scrutiny
• VCT share buy-back limit set to change
• Further developments for authorised investment funds
• Revised energy technology criteria list given statutory force
• Government considers shale gas allowance
• News in brief
• HMRC holds debut conference for stakeholders

Cases

• Megantic Services Ltd v HMRC
• I Menzies v HMRC
• Project Blue Ltd v HMRC
• HMRC v Able UK Ltd
• Tower Radio Ltd v HMRC
• S Kitching v HMRC
• P Duckmanton v HMRC

One minute with

• One minute with... Liesl Fichardt

Ask an expert

• Ask an expert: Impact of annual tax on enveloped dwellings for property developers

Practice guides

• M&A: Buying a company with EBT/EFRBS remuneration planning
• Back to basics: HMRC internal reviews

Reports

• Special report: The OECD’s Action Plan on Base Erosion and Profit Shifting