Issue 1196

Analysis

• Adviser Q&A: Autumn Statement
• Back to basics: Intra-group reorganisations
• Autumn Statement 2013: Summary

In brief

• Views on the Autumn Statement
• A general anti-abuse rule cannot fix the corporate tax system
• EC parent-subsidiary directive proposals ‘may not require any significant changes’ in UK
• Should HMRC value goodwill?

News

• Download our Autumn Statement issue in full – and for free
• UK tax regime still attractive, survey shows
• Self-assessment set to go paperless
• GAAR ‘will allow 99% of avoidance to continue’
• 264 banks sign up to code of practice on tax
• PAC hearing on gift aid becomes heated
• More countries commit to tax transparency with international accords
• Lords committee hears from personal service companies experts
• HMRC reveal external engagement award winners
• In brief: Autumn Statement; RTI; OECD BEPS; VAT gap

Cases

• HMRC v Our Communications Ltd
• Timothy Harding v HMRC
• HMRC v Anthony Bosher
• Folarin Bamgbopa v HMRC
• Thomas Estates Ltd t/a Beacon Bingo
• Finance & Business Training Ltd v HMRC
• Metso Paper Bender Forrest Ltd v HMRC

One minute with

• One minute with... Gill Morris

Ask an expert

• Ask an expert: Purchase of own shares

Practice guides

• Back to basics: Intra-group reorganisations