Issue 1218

Analysis

• Ferguson v HMRC: the ‘blue box’ avoidance scheme
• Revisiting loss claims
• Practice guide: Alternatives to EMI
• VAT repayments following changes in group membership
• Transfer briefing for May 2014

In brief

• Is the LSS working?
• Talking points, 30 May 2014
• The seven deadly weapons of HMRC

News

• Record ‘additional tax’ haul
• Out of time reviews face amendment of appeal provisions
• White goods relief change for unfurnished lettings
• HMRC updates VAT position on deductibility of pension funds costs
• VAT fraudsters jailed
• Landlords given digital tax training
• Press watch: Public tax row hardens HMRC attitude
• In brief: FB 2014; venture capital schemes; childcare accounts; prescription drugs; late payments; guidance

Cases

• R (on the application of Privacy International) v HMRC
• Invicta Foods v HMRC
• Iveco v HMRC
• Birmingham Hippodrome Theatre Trust v HMRC
• Felixstowe Dock & Railway Company v HMRC
• Ardmore v HMRC
• Graham Michael Wildin v HMRC

One minute with

• One minute with... Michael T. McGowan

Ask an expert

• Ask an expert: Problems with VAT groups when many become one

Practice guides

• Practice guide: Alternatives to EMI