Issue 1190

Analysis

• Cross-border enforcement of tax debts
• Private client briefing for October 2013
• Practice guide: Taxation of demergers
• The international briefing for October 2013
• VAT focus: Pactor Vastgoed – a possible challenge to the CGS
• Adviser Q&A: UK/Isle of Man intergovernmental agreement

In brief

• New PAYE messages to employers from HMRC
• SDLT 15% rate: when is good occupation, bad occupation?

News

• Ireland to close ‘stateless companies’ loophole
• Investigations into personal returns raises £609m
• Unused PAYE schemes to close
• In brief: R&D credit; decommissioning relief deeds; DOTAS & ATED; pension liberation; HMRC accounts...
• Deloitte expands Welsh shared service operations
• Draft clauses of next Finance Bill set for December 2013
• Press watch: Eurobonds tax avoidance under fire
• VAT avoidance clampdown leads to 18% rise in yield from big business
• EU creates expert group on taxing digital economy

Cases

• ME Robins v HMRC
• LH Bishop Electric Co Ltd v HMRC (and related appeals)
• Abbott International Trading Ltd v HMRC
• T Rosenbaum’s Executor v HMRC
• Le Bistingo Ltd v HMRC
• GM Fenech v Serious Organised Crime Agency
• M Macklin v HMRC
• Glapwell Football Club Ltd v HMRC

One minute with

• One minute with... George Bull

Ask an expert

• Ask an expert: Liquidations and transactions in securities