Issue 1221

Analysis

• General Healthcare: FTT considers the lead case procedure
• BEPS: possible EU law issues
• Pensions reform: where are we now?
• Private client briefing for June 2014
• St Matthews: retrospective legislation and the ECHR
• Adviser Q&A: EU investigations into Apple, Starbucks and Fiat

In brief

• £9m goes West
• UK tax attractiveness: job done?
• Constabulary duties not quite done

News

• Press watch: Middle class families braced for inheritance tax time bomb
• HMRC ‘slow to recover criminal proceeds’
• EU moots ‘growth friendly’ tax reforms, reveals trends
• MOSS opens ahead of digital supply rule change
• HMRC unveils option to tax findings
• In brief: FB 2014; child benefits; FATCA; treaties; refunds; guidance

Cases

• R (on the application of Eastenders Cash and Carry) and R (on the application of First Stop Wholesale) v HMRC
• HMRC v Earlsferry Thistle Golf Club
• Granton Advertising v Inspecteur van de Belastingdienst
• Muster Inns v HMRC
• Inspecteur van de Belastingdienst v SCA Group Holding, MSA International Holdings and MSA Nederland
• Sub One (t/a Subway) v HMRC

One minute with

• One minute with... Julie Park

Ask an expert

• Ask an expert: FRS 102 and business combinations