Issue 1223

Analysis

• The code breakers
• Patersons: landfill tax victory for HMRC
• Economics focus: Fuzzy guidance on interest rates
• VAT briefing for July 2014
• Adviser Q&A: The new consultations on employee benefits and expenses

In brief

• The tax avoidance debate: what should we do?
• Talking points, 4 July 2014
• Tax reliefs: sunset clauses could help
• How the new theatre tax relief will work
• Follower notices penalties: grounds of appeal clarified

News

• Press watch: Labour’s tax changes
• HMRC’s sporting approach to VAT repayments follows Bridport ruling
• HMRC consults on draft share market value regulations
• More amendments as Finance Bill moves forward
• Data powers aim to make UK exporters more visible
• Change to Code of Practice 9
• New HMRC guidance as IRS updates FFI accord
• In brief: audit firms; charities; CIS; place of supply; tobacco duty; landfill tax; land and buildings

Cases

• Capernwray Missionary Fellowship of Torchbearers v HMRC
• Lees of Scotland & Thomas Tunnock v HMRC
• Mr & Mrs Baldwin t/a Ventnor Towers Hotel v HMRC
• HMRC v Richard Evans
• Peter Figg v HMRC
• Interfish v HMRC
• HMRC v McLaren Racing

One minute with

• One minute with... Iain Wright

Ask an expert

• Ask an expert: Can part of sale proceeds be attributed to goodwill?