Issue 1228

Analysis

• Rotberg, the FTT and legitimate expectation
• Court of Appeal on Lloyds TSB and ‘main object’ tests
• Recovering input tax on professional services in BAA and Airtours
• Private client briefing for August 2014
• International tax briefing for August 2014
• Transfer pricing briefing for August 2014
• Adviser Q&A: HMRC’s consultation on legislating ESC D33

In brief

• Changes to the LDF
• Cause and effect in partial exemption
• SDRT and FA 2014

News

• Tax receipts rise by 3.2%
• CIOT welcomes Scottish devolution Bill
• In brief: ESC D33; theatre relief; DOTAS; gov.uk; HMRC updates

Cases

• Tarafdar v HMRC
• Boxmoor Construction v HMRC
• HSM Law v HMRC
• HMRC v British Film Institute
• Krishna Moorthy v HMRC
• HMRC v David Thomson
• Fisher v HMRC

One minute with

• One minute with... Patrick Soares