Issue 1204

Analysis

• Special report: Draft Finance Bill 2014 - points to watch
• VAT briefing for February 2014
• Lessons from Southern Cross on binding settlements with HMRC
• Tax and the City briefing for February 2014
• FATCA reporting for offshore trusts and investment companies
• Adviser Q&A: Reed Employment: when can overpaid VAT be recovered?

In brief

• Overheard on Fiscal odyssey: Is the FTT on the rocks again?
• Pension schemes and VAT: the Revenue speaks
• Time waits for no taxpayer – unless they request a review out of time

News

• Staggered start for RTI penalties
• Experts critical of partnership proposals
• Transfer pricing yield from mid-tier businesses hits record high
• HMRC warns of email scams
• Tax cut plans poorly targeted, says IFS
• In brief: ESCs; buildings; discrimination; fraud; guidance
• Press watch: Fresh blows for Vodafone and Nokia in Indian tax disputes

Cases

• Gray Publishing v HMRC
• Mackle v Northern Ireland
• Gui Hui Dong and Hong Fang v National Crime Agency
• Templar Business Center v HMRC
• Concept Multi Cars v HMRC
• HMRC v Brockenhurst College
• Jeremy Rice v HMRC

One minute with

• One minute with... Brenda Coleman

Ask an expert

• Ask an expert: Dividend waivers

Reports

• Special report: Draft Finance Bill 2014 - points to watch