Issue 1185

Analysis

• Ask an expert: Buying back shares from employees
• VAT focus: AES and the Redrow principle
• The private client briefing for September 2013
• Public takeovers and mergers
• Transfer pricing briefing for September 2013
• The EU Council Legal Service's opinion on the FTT
• Adviser Q&A: FTT decision in University of Cambridge

In brief

• New HMRC data powers
• Who’s afraid of the FTT?
• Pre-incorporation contracts
• OECD’s revised discussion draft on intangibles

News

• In brief: PAYE & NIC; indexation; pensions; charities; aggregates levy; returns guidance; CIS; P85; offshore funds
• Draft double taxation agreements laid before Commons
• Revenue brief covers withholding repayment claims in avoidance cases
• Press watch: Adobe’s ‘tax acrobatics’:
• RTI: CIOT releases supplementary PAYE survey
• BBC exposé leads to resignation of GAAR panel member
• ‘Shares for rights’ criticised for helping cut executive tax bills
• HMRC challenges contractor loan schemes
• Tax Justice Network writes to FTSE 100 chiefs over avoidance

Cases

• CJEU: Société le Credit Lyonnais v Ministre du Budget, des Comptes Publics et de la Réforme de l’État
• Mark Saggers Media Ltd v HMRC
• Ebley House Ltd v HMRC
• Sunnyside Property Company Ltd v HMRC
• General Motors UK Ltd v HMRC
• Trustees of the Mrs PL Travers Will Trust v HMRC
• P Moore v HMRC

One minute with

• One minute with... Daniel Lyons

Ask an expert

• Ask an expert: Buying back shares from employees

Practice guides

• Public takeovers and mergers