Issue 1182

Analysis

• VAT focus: EU VAT rates and compliance information
• Lessons from Ramsay on statutory interpretation
• International briefing for August 2013
• Raising the stakes on tax avoidance
• Adviser Q&A: The Court of Appeal decision in Pendragon

In brief

• VAT on self-storage services ‘clarified’
• Economic reality?
• HMRC's business plan update

News

• Further FATCA developments in UK and US
• Consultation unveiled for taxation of remote gambling regime
• Revised view for employer asset-backed pension contributions
• In brief: storage facilities; machine games duty, SDLT refunds; bulletin updates; DOTAS
• HMRC issues detailed guidance on ATED
• EC launches investigation into state aid within aggregates levy
• High-risk promoters targeted
• New rates for national minimum wage
• City solicitors respond to reform of loans to participators rules
• Concerns over strengthening tax code for banks
• Press watch: Demise of RSM Tenon
• Vodafone reaches multimillion pound Irish tax deal
• Online survey seeks views about ‘on or before’ reporting
• Law Society urges rethink on partnership tax reform

Cases

• R (oao Rouse) v HMRC
• H&P Petersen v Finanzamt Ludwigshafen
• Khodorkovskiy v Russia
• Finanzamt Düsseldorf-Mitte v Ibero Tours GmbH
• P McMahon v HMRC
• HMRC v Lloyds TSB Equipment Leasing
• Khawaja v HMRC

One minute with

• One minute with... James Kessler QC

Ask an expert

• Ask an expert: Sale of shares on retirement