Issue 1194

Analysis

• Private client briefing for November 2013
• In conversation... Tax and the Public Accounts Committee
• Transfer pricing briefing for November 2013
• Adviser Q&A: Aberdeen Asset Management case - the end of avoidance on employee benefits?
• Implementing a common template for country by country reporting
• VAT focus: Telecoms, broadcasting & electronic services and the one stop shop
• Definitions: complexity or simplification?

In brief

• ‘In the swim’: the lesson from McCann
• Digital MNEs: can tax law take the pace?
• Mapcargo: ‘take care with customs procedure code’
• Fine-tuning: HMRC to reconsider landfill tax guidance

News

• Concerns over Britons caught in ‘tax raid’ on wealthy foreigners
• UK 14th in world tax league, claims PwC
• Audit office highlights gift aid uncertainties
• OECD considering changes to Model Tax Convention
• New state aid rules for film support
• EU looks at stronger savings income rules
• Jakarta set to host global transparency forum
• FATCA regulations may be ultra vires, say MPs
• People and firms
• In brief: debt cap; securities; oil fields; employee shareholders; transfer pricing; FATCA…

Cases

• Planet Sport Holdings Ltd v HMRC
• AV Concepts Ltd v HMRC
• Terry McCann v HMRC
• Edward C Behague v HMRC
• Re K v Finnish Government
• James Glyn v HMRC
• Stephen Norman Rumbelow v HMRC

One minute with

• One minute with... Sandy Bhogal

Ask an expert

• Ask an expert: Split-year residence and sale of shares