Issue 1231

Analysis

• FA 2014: The new social investment tax relief
• Bookit revisited: VAT on card handling fees
• Transfer pricing briefing for September 2014
• Q&A: VAT on e-books: the CJEU judgment in K Oy

In brief

• DRD consultation and better regulation
• The serpent in the grass

News

• OECD releases first BEPS recommendations
• Experts warn on Scottish independence
• EU competition commissioner prioritises evasion fight
• Press watch: US tax inversions
• Challenge to VAT treatment of e-books
• PAYE RTI penalties regulations published
• In brief: CT instalments; EMI order; tonnage tax; PAYE debt; APN; MOSS; guidance

Cases

• Drown & Leadley v HMRC
• Donald Fitzroy Currie v HMRC
• Spring Salmon & Seafood v HMRC
• Kronos International v Finanzamt Leverkusen
• Drilling Global Consultant v HMRC
• EMS (Independent Accident Management Services) v HMRC
• K Oy v Keskusverolautakunta

One minute with

• One minute with... Felicity Cullen QC

Ask an expert

• Ask an expert: Options for structuring property purchase