Issue 1180

Analysis

• FA 2013: Targeted loss buying provisions
• Back to basics: VAT on supplies of land and property
• Tower Radio: PAYE and NIC mitigation schemes
• Economics focus: The exchequer gets a belated 50p bonus
• Adviser Q&A: ITV Services and the entertainers’ NIC regulations
• The tax agenda for August 2013
• CTA and ATT examination results

News

• Amendment for exchange gains and losses regime
• News in brief
• Investment manager exemption ‘white list’ facing expansion
• Life insurance qualifying policies rules set to come into force
• RSM Tenon and Baker Tilly announce merger talks
• HMRC data sharing put under scrutiny
• Education bodies lose VAT exemption
• Four pension scheme regulations unveiled
• 'Fundamental review' needed of corporate tax system, say peers

Cases

• QB decision in R (oao GSTS Pathology Llp) v HMRC (and related applications)
• Rousk v Sweden
• HMRC v DV3 RS Limited Partnership
• Fiscale Eenheid PPG Holdings BV cs te Hoogezand v Inspecteur van de Belastingdienst/Noord/Kantoor Groningen
• Pendragon PLC v HMRC (and related appeals)
• Interfish Ltd v HMRC
• ITV Services Ltd v HMRC

One minute with

• One minute with... Jolyon Maugham

Ask an expert

• Ask an expert: BPR on chargeable transfer of holding company’s shares

Practice guides

• Back to basics: VAT on supplies of land and property