Issue 1201

Analysis

• International briefing for January 2014
• Bridport: VAT on ‘green fees’ and articles 133 & 134
• Taxation of US investment in UK commercial property
• Transfer pricing briefing for January 2014
• SDLT on de-enveloping transactions

In brief

• Employment status and onshore intermediaries
• Rousing response to Cotter: more on carry-back claims
• Belly dancing and the education exemption
• HMRC rethinks bitcoin tax
• Is this the end for dual employment contracts for non-doms?

News

• Christian charity defends $160bn ‘tax dodging’ claim
• Special tax rules for web giants not viable, says OECD
• HMRC seeks alternatives to Bitcoin VAT
• OTS to advocate better guidance on partnerships taxation
• HMRC ramps up digital services with recruitment drive
• Latest phase for anti-evasion campaign
• Public invited to suggest Budget content
• EC to examine tax discrimination against mobile citizens
• UK and Anguilla amend information exchange
• Employers face no action over PAYE dashboard error
• In brief: Finance Bill; RTI guidance; share scheme; small business rate relief; MGD; VAT rates; manuals; payroll giving

Cases

• Iveco v HMRC
• Capital Coin Machine v HMRC
• Graffiti Busters Ltd v HMRC
• Beko PLC v HMRC
• Veronica and Stephen Wagstaff v HMRC
• Donovan & McLaren v HMRC
• Jamie White v HMRC
• Neil McLocklin v HMRC

One minute with

• One minute with... Graham Aaronson

Ask an expert

• Ask an expert: Fees paid to non-executive directors

Practice guides

• Taxation of US investment in UK commercial property