Issue 1184

Analysis

• The VAT briefing for September 2013
• How to prepare a company for sale
• Tax and the City update for September 2013
• The AIFMD, fund management LLPs and partnership tax issues
• The G20 leaders’ declaration
• Adviser Q&A: AG’s opinion in FII Test Claimants

In brief

• Decommissioning relief deeds for the North Sea

News

• New insurance companies rules set to come into force
• Change imminent for zero-rating on indirect export outside EU
• Transparency Bill passes second Commons reading
• Press watch: financial transaction tax
• In brief: insolvency services; landfill; tonnage; Notice 700/56; evasion campaign; people and firms
• No formal consultation on next steps of tax agent strategy
• New HMRC information powers over card transactions
• Drop in revenue from CT investigations
• SA registration deadline approaches for higher income parents
• HMRC contacts employers who missed RTI deadlines
• G20 summit: OECD gives progress report on avoidance and evasion
• EU legal opinion against financial transaction tax

Cases

• Argenta Spaarbank NV v Belgische Staat
• TVI Televisăo Independente SA v Fazenda Pública
• European Commission v Kingdom of Spain
• AES-3C Maritza East 1 EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite Plovdiv
• Evita-K EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ – Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite
• Test Claimants in the FII Group Litigation v CIR

One minute with

• One minute with... Miranda Cass

Ask an expert

• Ask an expert: The taxation of distribution from Washington LLC

Practice guides

• How to prepare a company for sale