Issue 1199

Analysis

• VAT briefing for January 2014
• Boyle and contractor loan schemes
• The CJEU’s third judgment in FII GLO
• The outlook for tax disputes in 2014
• Economics focus: The outlook in 2014
• Special report: The challenges facing tax directors

In brief

• Examining the PAC’s latest report on HMRC
• EU Savings Directive: reset of timeline to reach agreement
• VAT returns: electronic filing
• Second opinion on the PAC’s findings

News

• Transparency alone will not restore trust, warns ICAEW
• No change to matching rules for benefits charge
• VAT filing review follows human rights ruling
• New raft of tax treaties agreed
• In brief: CFCs and loan relationships; contracts for difference; capital requirements; investment funds...
• ‘Much support’ for collecting class 2 NICs through self-assessment

Cases

• Catherine Leslie Davison v HMRC
• HMRC v Bridport & West Dorset Golf Club
• Hollinger Print Ltd v HMRC
• Intelligent Managed Services Limited v HMRC
• Mr Hugh Newell and Mrs Icilda Newell t/a Tanya’s Takeaway v HMRC
• Robert Brown v HMRC
• Eclipse Film Partners v HMRC

One minute with

• One minute with… Colin Garwood

Ask an expert

• Ask an expert: Taxation of a redemption premium

Reports

• Special report: The challenges facing tax directors