Issue 1189

Analysis

• TLLC Ltd: VAT recovery on fees for professional services
• Transfer pricing briefing for October 2013
• Tax and the City briefing for October 2013
• The accounting and tax treatment of leased chattels
• The QROPS regime and EU law
• Adviser Q&A: HMRC's health and wellbeing tax plan

In brief

• Duality of purpose

News

• NICs changes will 'benefit up to 1.25m businesses'
• RDRI note replaces HMRC6 residence guidance
• OECD issues memo on development of country-by-country template
• DOTAS takes on ATED and new pensions hallmark
• HMRC sets out plan to suspend aggregates levy exemptions
• Isle of Man and Switzerland sign up to tax transparency
• In brief: pension schemes; PAYE; trade-related properties; higher education; VAT notices; climate change; Uruguay; autumn statement; people and firms
• Taskforces target VAT fraudsters
• Tax gap value up to £35bn
• Banking code of practice to be stronger from 2014

Cases

• Felixstowe Dock & Railway Co Ltd v HMRC (and related appeals)
• Dr S Easow v HMRC (and related appeals)
• Megantic Services Ltd v HMRC
• AN Checker Heating & Service Engineers v HMRC
• GS Bhachu v HMRC
• Staatssecretaris van Financiën v Pactor Vastgoed BV
• Marcus Webb Golf Professional v HMRC

One minute with

• One minute with... Sarah Halsted

Ask an expert

• Ask an expert: VAT on international services

Practice guides

• The accounting and tax treatment of leased chattels