Issue 1202

Analysis

• Q&A: The OECD's proposed changes to TP documentation and the introduction of country by country reporting
• CTA & ATT examination results
• VAT focus: DPAS Ltd, VAT planning and restructured arrangements
• Private client briefing for January 2014
• Points to watch on equity capital markets transactions
• Adviser Q&A: Changes to corporate debt & derivative contracts rules

In brief

• Partnerships – who needs them?
• McCarthy and Stone shows ‘tribunals are becoming stricter on time limits’
• HMRC ‘pulls rabbit out of the hat’ on tackling marketed tax avoidance

News

• Labour’s 50% rate pledge sparks ‘highly emotive’ debate
• Plans to tackle high-risk promoters unveiled
• ‘Double Irish’ structures face extinction under BEPS reform
• Auditor set to evaluate use of tax reliefs
• CGT concession revised
• Partnerships offered short-term fixes by OTS
• UK business chiefs ready for tax transparency, says study
• Peers’ Finance Bill inquiry continues
• In brief: personal service companies; NIC rates; accounting standards; return remindee; place of supply; gaming machines; landfill; issue briefings
• Press watch: ‘Civil aerospace seeks UK tax relief boost’

Cases

• Trustees of the BT Pension Scheme v HMRC
• HMRC v McCarthy & Stone
• George Seaborn v HMRC
• Else Refining & Recycling v HMRC
• Reed Employment v HMRC
• John Best v HMRC
• Dr Samad Samadian v HMRC

Ask an expert

• Ask an expert: Dispute settlement costs

Practice guides

• Points to watch on equity capital markets transactions