Issue 1208

Analysis

• Practice guide: UK companies listing in the US
• Forde and McHugh: FURBS, earnings and NIC
• VAT focus: VAT, public bodies and outsourcing
• Tax and the City briefing for March 2014

In brief

• Time for a top-up tax for multinationals?
• Lessons from the bank levy
• Secret Hotels2 reveals importance of agency and intermediaries
• VATcination: the definite and the possible VAT announcements in this year’s Budget
• What we expect in the Budget

News

• Treasury rejects PAC views on tax collection
• Experts express concern over plans to tackle marketed avoidance
• Treasury Committee completes scrutiny of Autumn Statement 2013
• In brief: transfer pricing; charities; National Savings; BEPS; exchanges of information; crown dependencies; excise duties
• LLP changes should be delayed, say peers
• New raft of guidance from tax department

Cases

• SAE Education v HMRC
• HMRC v Caithness Creels
• Colchester v HMRC
• HMRC v Secret Hotels2
• Russell Fryett v HMRC
• Andrew Collin Perrin v HMRC
• DMWSHNZ v HMRC

One minute with

• One minute with... Alex Chadwick

Ask an expert

• Ask an expert: HMRC enquiring into overseas assets

Practice guides

• Practice guide: UK companies listing in the US