Issue 1200

Analysis

• VAT focus: Tribunal upholds cap for post-Fleming claims
• Practice guide: Taxing negative consideration
• Taxpayers with similar disputes: better off on your own?
• Eclipse, trading and the Upper Tribunal’s jurisdiction in appeal cases
• Tax and the City briefing for January 2014
• In their own words: Industry views on the UK tax & disputes landscape

In brief

• Why Italy’s ‘Google tax’ is a doubtful proposition
• Foreigners don’t pay tax? Really
• HMRC’s recent guidance on SDLT and FA 2003 s 75A: painful extractions?
• Further gloss on negligible value

News

• BEPS debate needs more practitioner input, says former tax lawyer
• Peers seek evidence on partnerships taxation
• OECD publishes responses to digital economy paper
• Press watch: Investor's warning over ‘aggressive’ tax planning
• HMRC launches blog for tax agents
• Tax return deadline warning for child benefit claimants
• In brief: company cars; IR35; chargeable gains; excepted estates; excise duties; clearing houses; stock transfer forms; double taxation relief; enactment of concessions; manuals

Cases

• Dosanjh & Others v HMRC
• Assan Khan v HMRC
• Suchant J Varma v HMRC
• Adrena SP. ZO.O.K v Director of Border Revenue
• Skyview Ballooning v HMRC
• Gordon L Weston v HMRC
• Leeds Design and Innovation Centre v HMRC

One minute with

• One minute with... Phil Berwick

Ask an expert

• Ask an expert: VAT and nursing homes

Practice guides

• Practice guide: Taxing negative consideration