Issue 1193

Analysis

• VAT focus: Rank – VAT and gaming machines
• IFRS 10, IFRS 11 and the effective tax rate
• Termination payments and internationally mobile employees
• Offshore employment intermediaries: where are we now?
• Tax and the City briefing for November 2013
• Adviser Q&A: Cotter: When is a return not a return?

In brief

• Corresponding adjustments: some government concessions
• Lessons from Pawson: ‘the high water mark for holiday lets’
• Irish proposals to tackle ‘stateless companies’
• This year’s Hardman lecture: tax administration – ‘trying to do too much with too little has failed’

News

• HMRC wins ‘£500m’ Cotter judgment in Supreme Court
• NIC allowance ‘not reaching employers who need it most’
• Cayman Islands signs disclosure agreement
• EU refers France to CJEU for e-book tax reductions
• Landfill tax guidance delayed
• Reminder for financial institutions over reporting of interest payments
• In brief: Autumn Statement; DRDs; non-EU businesses; RFSCs; DOTAS
• People and firms
• Third list of deliberate defaulters made public
• Start-ups invited to take part in HMRC webinars
• Debate on tax compliance often lacks balance, warns Gauke
• Press watch: Stress causes HMRC staff to quit in highest number for four years

Cases

• Cotter v HMRC
• Providence Health Consultants Ltd v HMRC
• Smart Polymers Ltd v HMRC
• Michael Wardle v HMRC
• Michael Brinkard v HMRC
• The Professional Golfers Association v HMRC
• Versteegh Ltd and Others v HMRC

One minute with

• One minute with... Fabrizio Lolliri

Ask an expert

• Ask an expert: VAT on letting to a serviced accommodation provider