Issue 1214

Analysis

• The proposals on CGT for non-residents
• Statutory residence test: the end of the ‘clean break’
• Lessons from Dhanak on procedural issues
• VAT briefing for May 2014
• Economics focus: Why are corporation tax revenues so weak?
• Adviser Q&A: FTT clarifies interest arising in the UK or from a UK source

In brief

• VAT group registration
• NISA savings for the future?
• Revised SAO guidance suggests ‘a more robust approach’ from HMRC
• CGT on non-residents and ATED: ‘life is going to be seriously complicated’
• Talking points

News

• Increase in UK taxes paid by non-domiciled taxpayers
• HMRC doubles investigations into charity gift aid claims
• CFC’s non-trade profits: guidance on anti-avoidance
• Press watch: Osborne ratchets up pressure on offshore tax evaders
• Consultation on alternatives to electronic filing
• No VAT exemption for commercial providers of higher education
• In brief: NIC and LLPs; EU Savings Directive; ‘party plan’ derogation; preferential tariff treatment; guidance

Cases

• The Leasing Partnerships v HMRC
• R on the application of Derrin Brother Properties v HMRC
• Trinity Mirror PLC v HMRC
• Emerging Markets Series of DFA Investment Trust Company v Dyrektor Izby Skarbowej w Bydgoszczy
• JP Gilchrist v HMRC
• The Queen on the application of De Silva and Dokelman v HMRC
• Greene King v HMRC

One minute with

• One minute with... David Goldberg QC

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