Issue 1211

Analysis

• VAT focus: Fiscal neutrality and the CJEU
• The VAT briefing for April 2014
• Tax and accounts: Lessons from Versteegh and Greene King
• Economics focus: Plenty of work still to do on public finances
• The partnerships changes and tax policy making
• Adviser Q&A: The High Court decision in Littlewoods

In brief

• Tax on the digital economy and intangibles: a view from industry
• New rules on the deduction of acquisition debt in France
• Professional negligence: Court of Appeal comes to the rescue in Mehjoo

News

• EC approves UK corporation tax relief for video games
• Press watch: ‘Britain’s tax take comes up short’
• NAO to monitor use of tax reliefs
• Anti-marketed avoidance plan draws criticism from advisers
• CGT on non-resident property owners under consultation
• Eclipse 35 leads to clarification of non-trade businesses
• Bank levy set for ‘revenue-neutral’ reform
• In brief: FB 2014; theatre tax relief; aggregates; environmental taxes; global forum on transfer pricing; guidance

Cases

• Aria Technology Ltd v HMRC
• Mehjoo v Harben Barker
• St George’s Healthcare NHS Trust v HMRC
• Ian Owen v HMRC
• Astral Marine Services v HMRC
• Le Rayon d’Or v Ministre de l’Économie et des Finances
• Margaretha Bouanich v Directeur des Services Fiscaux de la Drôme

One minute with

• One minute with... John Barnett

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