Issue 1183

Analysis

• VAT focus: Recent cases on the principle of abuse of law
• Disclosure of documentation before the tribunal
• Tax accounting considerations of FA 2013
• Lessons from the SDLT decisions in Project Blue, DV3 and Pollen Estate
• Economics focus: Carney struggles to get his message over
• The agenda for September 2013
• Adviser Q&A: Proposed changes to the taxation of remote gambling

In brief

• US/Swiss accord on tax evasion: ‘FATCA on steroids’
• Vodafone, the SSE and ‘tax avoidance’

News

• VAT note covers changes to NOVA and EU place of supply rules
• Guidance revised for statutory residence test
• Non-statutory clearance regime updated
• In brief: RTI survey; fuel rates; state pension age; Commonwealth Games; employment histories; HMRC Stamp Taxes
• HMRC launches alternative dispute resolution service
• Tax credit claimants urged to check final award notices
• OECD to provide G20 update tackling tax dodging
• Employee shareholder status takes effect
• Corporation tax and PAYE stats published for 2012/13

Cases

• Rapid Sequence Ltd v HMRC
• Wildfowl & Wetland Trust v HMRC
• HMRC v Arkeley Ltd
• London College of Computing Ltd v HMRC
• D&D Ltd v HMRC
• R Baker v HMRC
• University of Huddersfield Higher Education Corporation v HMRC

Ask an expert

• Ask an expert: Reverse earn-outs

Practice guides

• Disclosure of documentation before the tribunal