Issue 1192

Analysis

• Certain problems with contingent debt
• Practice guide: Points to watch on M&A tax deeds
• VAT briefing for November 2013
• UK patent box: fair competition or a harmful tax practice?
• Lessons from the UT in Lloyds TSB
• Adviser Q&A: Ardagh and an unorthodox contract settlement

In brief

• VAT and pension fund management: the ongoing saga
• Proposals for CGT on sales of UK property by non-residents: ‘conflicts with ATED’
• OECD Paris meeting: ‘super-FATCA’ is coming soon
• The corporate tax system: the good, the bad and the ugly

News

• PM confirms register of beneficial owners to be made public
• Government considers CGT on foreign investors of UK property
• Small businesses voice support for international unitary taxation
• Revised loan relationships rules set to come into force
• Spotlight shines on restricted securities avoidance
• Supreme Court appeal denied in BAA corporate acquisitions case
• EU trials VAT ruling requests for cross-border situations
• Andorra deepens commitment to fight offshore avoidance and evasion
• In brief: EMI; unit trusts; IHT guidance; VAT notices; place of supply; FATCA; Wales; legal assistance; people
• Press watch: Tax is a moral issue, says Sainsbury’s chief

Cases

• Sabou v Financni reditelstvi pro blavni mesto Prahu
• Marius Wnek v the UK Border Agency
• Loughborough Students’ Union v HMRC
• HMRC v Rank Group PLC
• Peter Stratton v HMRC
• Welte v Finanzamt Velbert
• Armajaro Holdings Ltd v HMRC

One minute with

• One minute with... Michael Hunter

Ask an expert

• Ask an expert: Business property relief on furnished holiday lettings

Practice guides

• Practice guide: Points to watch on M&A tax deeds