Issue 1219

Analysis

• Corbett and entrepreneurs’ relief
• Examining the new social investment tax relief
• VAT briefing for June 2014
• Economics focus: Tax avoidance – macro style
• Adviser Q&A: HMRC’s Fast facts on ‘record revenues’ for the UK

In brief

• Adviser Q&A: HMRC’s Fast facts on ‘record revenues’ for the UK
• What’s happening on BEPS?
• VAT and semantics
• Signs of the tribunal taking a more sympathetic approach to ‘reasonable excuse’

News

• HMRC publishes guidance on high-risk promoters
• EU high level group reports on taxing the digital economy
• Fewer penalty notices for late employer PAYE returns
• Comment sought for new authorised contractual scheme manual
• In brief: benefits and expenses; gas and electricity; agency workers; cooperation agreements; guidance

Cases

• Brian Foulser v HMRC
• Patersons v HMRC
• Almos Agrárkülkereskedelmi v Nemzeti Adó-és Vámhivatal
• Mr & Mrs Baldwin v HMRC
• BS Design & Management v HMRC
• David Alexander Keyl v HMRC
• Next Distribution v HMRC

One minute with

• One minute with... Peter Jenkins

Ask an expert

• Ask an expert: Secondees training in the UK