Issue 1229

Analysis

• FA 2014: Mixed membership partnerships
• The tax transparency agenda
• Hancock: avoidance involving QCBs
• Bupa Insurance: the Upper Tribunal on ‘beneficial entitlement’
• VAT briefing for September 2014
• Economics focus: Tax revenues and Scottish independence

In brief

• Undeclared offshore income

News

• Public sector contract bidders ‘almost all fully compliant’
• Thanksgiving service will celebrate work of HMRC
• Seychelles signs tax agreement
• HMRC addresses PAYE RTI disputes
• Burger King sparks ‘inversion’ backlash
• In brief: Autumn Statement; pensions bill; gaming duty; tobacco; FATCA; anonymised data; guidance

Cases

• Thompson and Skinner v HMRC
• Grange Restaurants v HMRC
• Tian Chai Chen v HMRC
• Neil Patullo v HMRC
• SDM European Transport v HMRC
• CLP Holding v Singh and Kaur
• Philpott and Others v HMRC

One minute with

• One minute with... Alison Lobb

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