Issue 1195

Analysis

• Special report: Tax and India
• International tax briefing for November 2013
• Privacy and confidentiality before the tribunals
• Adviser Q&A: Autumn Statement predictions
• The view from HM Treasury: Our three main priorities on tax

In brief

• The view from HM Treasury: Our three main priorities on tax
• What happened at the OECD’s recent consultation on transfer pricing
• UK CGT for non-residents:‘a return to offshore companies’?
• EC proposals to tackle cross-border tax hybrid schemes

News

• Parent-Subsidiary Directive: EC proposes anti-avoidance reform
• All-time low recorded for DOTAS numbers
• EFRBS settlement opportunity offers two routes
• OECD and EC take up tax challenge of digital economy
• New SDRT assessment service put under development
• Lords call for evidence on personal service companies
• UK seals IGAs with Gibraltar and Bermuda
• In brief: NIC Bill; CRD 4; leased cars; manuals; QROPS list; exchange of info; people and firms

Cases

• Tulica v Agentia Nationala de Administrare Fiscala
• Logistika Peklaj As v Director of Border Revenue
• Leyton Sixth Form College v HMRC
• Brian Gerard Pepper v HMRC
• Dixons Retail PLC v HMRC
• Gibson v HMRC
• Harvey’s Jersey Cream Ltd v HMRC

One minute with

• One minute with... Martina Fitzgerald

Ask an expert

• Ask an expert: SDLT on residential development

Reports

• Special report: Tax and India