Issue 1207

Analysis

• Special report: Tax and Russia
• VAT briefing for March 2014
• How countries tax residential property gains for non-residents
• New HMRC guidance on the draft ‘salaried members’ rules
• Economics focus: Osborne’s fifth bite at the cherry

In brief

• Fair Tax Mark: criteria to be revised
• Cessation of trade

News

• Mixed reaction to ICAEW support of Fair Tax Mark
• FA 2013 not EU-law compliant in five areas, warns CIOT
• NIC Bill awaits royal assent
• Final major regulations package for FATCA
• Change for tax recovery time limit follows ruling on EU law
• HMRC issues guidance on bitcoin
• In brief: FB 2014; interest returns; ATED; SAYE limits; BEPS; green taxes; USSR DTA; guidance
• Press watch: Credit Suisse ‘helped US tax evaders’

Cases

• J&M Interiors v HMRC
• Eclipse Film Partners v HMRC
• Lai’s v HMRC
• European Tour Operators Association v HMRC
• Noel White v HMRC
• HMRC v Apollo Fuels and Edwards
• HMRC v Forde and McHugh

One minute with

• One minute with... Graeme Nuttall

Ask an expert

• What impact will Finance Bill 2014 have on share option gains?