Issue 1205

Analysis

• Draft FB 2014: Losses on a change of control
• Transfer pricing briefing for February 2014
• Tax transparency by multinationals: for whom and why?
• Tax and the PAC: Reliefs under scrutiny as Hodge defies critics
• VAT focus: EU VAT rates and compliance information
• Q&A: OECD’s new common reporting standard

In brief

• EBT loans and IHT complications
• VAT and further education colleges

News

• Onshore employment intermediaries rules should be delayed, says ICAEW
• EC adopts reports on VAT fraud
• One-off exemption for Glasgow Grand Prix athletes
• Law Society raises concerns over financial transaction tax
• 'Coding out' debt limit to increase
• HMRC launches telephone and digital services
• In brief: procurement; FTSE 100; business rates; sports pitches; exchange-traded funds; free movement of goods; DTAs; transfer pricing; guidance
• OECD publishes final common reporting standard text
• Small firms urged to use new cash flow scheme
• Press watch: News Corp wins Australian tax battle

Cases

• Stomgrove Ltd v HMRC
• H A Patel and K Patel v HMRC
• HMRC v Ingenious Games
• Lane Fouracres Associates v HMRC
• United Grand Lodge of England v HMRC
• Ismail G Essack v HMRC
• HMRC v Mitesh Dhanak

One minute with

• One minute with... Robert Gaut

Ask an expert

• Ask an expert: VAT on app sales