Issue 1209

Analysis

• Budget 2014: Your guide to the key measures
• Adviser Q&A: Osborne’s fifth Budget
• Transfer pricing briefing for March 2014
• VAT focus: Secret Hotels2: defining an ‘intermediary’ for TOMS

News

• Budget rewards ‘doers, savers and makers’
• Law Society ‘disappointed’ LLP rules will not be delayed
• Fair Tax Mark could be made valuable, says Gauke
• Range of new regulations set to come into force
• OECD invites comments on BEPS action paper
• In brief: intermediaries; charities; NICs Act; childcare; fuel scale; VAT notes; growth market securities; DTAs

Cases

• Mr Saja v Director of Border Revenue
• Award Framers International v HMRC
• Terrance Nolan v HMRC
• NHS Dumfries and Galloway Health Board v HMRC
• Finmeccanica Group Services v HMRC
• Envoygate (Installations) Ltd v HMRC
• ATP PensionService A/S v The Skatteministeriet
• Shop Direct Group v HMRC

One minute with

• One minute with... Andrew Goldstone

Ask an expert

• Ask an expert: VAT issues on the ring fencing of a bank’s retail business