Issue 1215

Analysis

• The Upper Tribunal decision in Greene King: tax and accounting
• The CJEU judgment in the Emerging Markets Series case
• Tax and the City briefing for May 2014
• Finance Bill 2014: Follower notices and accelerated payments
• Adviser Q&A: Employee bonuses avoidance schemes upheld by CA

In brief

• Talking points
• MTIC fraud: prevention is better than cure
• The end to traditional Swiss banking secrecy
• Tax and the Pfizer bid for AstraZeneca

News

• CJEU ruling ‘does not preclude more action against FTT’
• Top earners capture a growing share of total income
• Press watch: Countries slow race to bottom on tax competition
• New data exchange standard set to end banking secrecy, says OECD
• FB 2014 continues through Public Bill Committee
• Onshore intermediaries guidance added to employment status manual
• In brief: partnership manual; gilt-edged securities; compound interest; refunds scheme; drugs and medicines; SDRT assessment; recovery of debts; agent strategy; guidance

Cases

• General Healthcare v HMRC
• Lafferty v HMRC
• Mercedes-Benz v HMRC
• Esporta v HMRC
• Elizabeth Amri v HMRC
• Rogate Services v HMRC
• United Kingdom v Council of the EU

Ask an expert

• Ask an expert: Outstanding loan from a subtrust within EBT