Issue 1181

Analysis

• Special report: Tax and Brazil
• VAT briefing for August 2013
• Tax and the City briefing for August 2013
• The tax assurance commissioner’s first annual report
• Reflections on the OECD’s action plan on BEPS
• Adviser Q&A: PPG Holdings and VAT recovery for pension funds

In brief

• The OECD proposals on transfer pricing
• ‘Disguised employment’ using LLPs
• HMRC and GSTS Pathology

News

• Tax department ‘cracks down on middle England’
• Vodafone CIO named as HMRC’s new digital boss
• Amended social security rules set to apply
• HMRC view on tax agent strategy given refresh
• News in brief
• European Banking Authority consultation seeks comments
• Revised SAO guidance comes into effect
• Scottish lands transaction tax given Royal Assent
• Press watch: ‘Tax avoiders go to ground’
• Property sales campaign deadline approaches

Cases

• État Belge v Medicom SPRL (and related appeal)
• Mercedes Benz Financial Services Ltd v HMRC
• J&B Massey (t/a Hilden Park Partnership) v HMRC (and related appeal)
• Wrag Barn Golf & Country Club v HMRC
• A Headley v HMRC
• MB Blum v HMRC
• HL Amah v HMRC
• HMRC v Healy

One minute with

• One minute with... Andrew Hubbard

Ask an expert

• Tax and residency: Taking up a role in the UK

Reports

• Special report: Tax and Brazil