Issue 1213

Analysis

• The High Court judgment in Littlewoods Retail: compound interest on overpaid VAT
• Transfer pricing briefing for April 2014
• International briefing for April 2014
• Private client briefing for April 2014
• Consortium relief and disqualifying arrangements
• Adviser Q&A: The Lord Howard case: picture as wasting asset

In brief

• No safe havens: is the UK’s door ajar?
• Horner: suing scheme promoters
• Paul Daniel and not working full-time abroad: ‘don’t underestimate how thorough the court will be’

News

• HMRC ‘must change approach’ to tackle evasion
• Starbucks’ European HQ to move to UK
• OECD: 86 countries endorse VAT cross-border guidelines
• Judges sought for tax tribunals
• Patent box stakeholders address EU code of conduct
• Update for joint initiative on HMRC service delivery
• Press watch: Government slammed over plans to sell taxpayer details
• In brief: Finance Bill; retail export; VAT event; France; UK treaties; FATCA; regulations

Cases

• Dazmonda t/a Sugar & Spice v HMRC
• HMRC v British Telecommunications PLC
• Richard Murray v HMRC
• Hamilton & Kinneil v HMRC
• DB Group Services v HMRC
• HMRC v Mark Stolkin
• Reed Employment v HMRC

One minute with

• One minute with... Robert Field

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