Issue 1210

Analysis

• Budget 2014: Tax tables
• Budget 2014: VAT measures
• Budget 2014: Measures affecting private clients
• Budget 2014: Employment taxes and pensions
• Budget 2014: Property taxes
• Budget 2014: Measures affecting MNCs
• Budget 2014: Compliance and enforcement
• Budget 2014: Economic view
• Budget 2014: The view from the Treasury
• International briefing for March 2014

In brief

• Osborne walks the political tightrope
• Improving UK tax competitiveness: a call for evidence from the OTS
• Green issues: ‘government opts for environmentally unfriendly option’
• Avoidance involving the transfer of corporate profits – or how to crack a small nut with a really big hammer
• ‘Solving the Secret’ on agency and VAT

News

• IHT threshold ‘to rise to £1m’
• Changes to NIC ‘could spell misery for self-employed’
• Zero hours plans fail to protect low-paid workers, says LITRG
• SDLT receipts increase by 31%
• EC adopts amending directive on taxation of savings income
• OECD welcomes nations' commitment to tackle evasion
• VAT regulations published
• In brief: FB 2014; offshore intermediaries; VCTs; pension registration; NIC debts; lamdfill; gambling

Cases

• Mr and Mrs B v HMRC
• Enta Technologies Limited v HMRC
• Finanzamt Dortmund-West v Klinikum Dortmund gGmbH
• GSTS Pathology Services LLP v HMRC
• Glen Whittle v HMRC
• HMRC v The executors of Lord Howard of Henderskelfe
• Howden Joinery Group v HMRC

One minute with

• One minute with... Richard Croker

Ask an expert

• Ask an expert: Transfer pricing and distant relatives