Issue 1178

Analysis

• X BV: VAT on deal costs
• The private client briefing for July 2013
• Automatic information exchange: an end to banking secrecy?
• Adviser Q&A: Mertrux Ltd v HMRC: goodwill and roll-over relief

In brief

• Time to get real?
• The proposals on debt restructuring
• Multinational tax planning

News

• Draft ATED regulations made available for comment
• Revenue & Customs briefs tackle VAT issues
• More anti-evasion taskforces launched
• In brief: FB 2013; regulatory capital services; partnerships; BEPS; pro bodies; toolkits; Budget info
• General anti-abuse rule enters into force
• US delays FATCA implementation

Cases

• Miss DL La Roche v HMRC
• I & Mrs P Phillips v HMRC
• R Smith v HMRC
• Astral Construction Ltd v HMRC
• Prescription Eyewear Ltd v HMRC
• S Kutcha v HMRC (and related appeal)
• Dean & Reddyhoff Ltd v HMRC
• Mertrux Ltd v HMRC

One minute with

• One minute with... Nigel Eastaway

Ask an expert

• Ask an expert: VAT recovery on disposal of property by joint venture