Issue 1186

Analysis

• University of Cambridge and recovering VAT on investment fees
• International briefing for September 2013
• Staying a tribunal case and Peel Investments
• Internal challenges for tax directors
• Adviser Q&A: EC examines certain Member States’ ruling practices
• Tax and directors’ fiduciary duties

In brief

• Moore and the main residence exemption
• No duty to avoid tax. No kidding.
• Tax, videotape and resignations
• Swiss/UK tax agreement: ‘unrealistic expectations’

News

• HMRC opens 2014 graduate recruitment programme
• In brief: unauthorised unit trusts; Employer Bulletin; VAT on fuel; gift aid
• SMEs put under increased investigation
• Press watch: Government accused of double standards over tax avoidance
• RTI arrangements relaxed for small firms
• People and firms: appointments at Rosetta Tax and Smith & Williamson
• ‘Let property’ campaign aimed at residential landlords
• Listed places of worship grant scheme further extended
• Number of outstanding FTT cases doubles in four years
• Capital Requirements Directive 4: consultation launched on country-by-country reporting
• Billions lost in VAT gap, EC reports
• Government pledges to tackle avoidance through transfer pricing

Cases

• Chancellor, Masters & Scholars of the University of Cambridge v HMRC
• TLLC Ltd v HMRC
• Dr A Eghbal-Omidi v HMRC
• Miss M Hepburn v HMRC
• K Betts v HMRC
• A & R Robertson & Black v HMRC
• W Maxwell v HMRC
• D Thomson v HMRC
• D Kishore v HMRC
• LM Ferro Ltd v HMRC

One minute with

• One minute with... David Campkin

Ask an expert

• Ask an expert: Treaty non-resident companies