Issue 1188

Analysis

• Back to basics: Tax on capital contributions
• The VAT briefing for October 2013
• Examining the OECD’s revised discussion draft on intangibles
• Recent developments on the banking code of practice
• Adviser Q&A: CJEU case on the tour operators’ margin scheme

In brief

• Statutory residence test ‘may cause a few problems’
• France in ‘embarrassing tax climb down’

News

• PAC set for hearings on Royal accounts and HMRC
• HMRC online services to be unavailable at weekend
• Pensions allowance checking tool unveiled
• Debt and derivative contracts consultation minutes released
• In brief: charity guidance; RTI; SRT; Italy; special scheme; Guernsey; correction
• Hogan Lovells appoints European director of transfer pricing
• OTS releases initial review of tax definitions
• New BEPS working party will look at CFCs
• Press watch: Royal Mail ‘to pay no tax for years after float’
• HMRC brief outlines position on ITV Services case
• Disclosure campaign launched for health professionals

Cases

• Market & Opinion Research International Ltd v HMRC
• Dr J Kohal v HMRC
• J Francis v HMRC
• Itelcar – Automóveis de Aluguer Lda v Fazenda Pública
• Finanzamt Dortmund-West v Klinikum Dortmund GmbH
• Pending: Pactor Vastgoed and Cotter

One minute with

• One minute with... Jonathan Cooklin

Ask an expert

• Ask an expert: Receipt of an earn-out by a corporate shareholder

Practice guides

• Back to basics: Tax on capital contributions