Issue 1198

Analysis

• ATP PensionService: VAT and defined contribution pension schemes
• International tax briefing for December 2013
• Reflections on 2013
• FB 2014: Employee share schemes
• FB 2014: Partnerships

In brief

• Reflections on 2013
• Legal professional privilege in tax disputes: avoiding the bear traps
• What next for the UK’s patent box?
• HMRC provides guidance on remittances with ‘dodgy examples’

News

• CJEU judgment in FII GLO ‘an expensive blow’ for HMRC
• PAC criticises HMRC over tax collection
• Update for dispute resolution guidance
• Law Society backs Scottish tax bill
• Tax revenues rise across OECD
• FTT ‘alive and deadly’, warns Lords report
• Press watch: Tax Transparency: Vodafone
• People and firms
• In brief: AIFM NIC; total return swaps; 2014/15 regs; REITs; FATCA; patent box; sharing data; double tax; guidance

Cases

• Mark Lewis v HMRC
• David Wake-Walker v HMRC
• Sanderson v HMRC
• Magic Memories Group Ltd v HMRC
• Wakefield College v HMRC
• Leeds City Council v HMRC
• Test Claimants in the Franked Investment Income Group Litigation v HMRC

One minute with

• One minute with... Jonathan Legg

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