Issue 1197

Analysis

• The EC’s proposed changes to the Parent-Subsidiary Directive
• Dixons Retail: VAT on fraudulent card transactions
• Morrison and CGT on contingent liabilities
• Adviser Q&A: The code of practice on taxation for banks
• Transfer pricing briefing for December 2013

In brief

• FTT cases on residence: lessons from Glyn and Rumbelow
• EU Savings Directive: will they or won’t they agree the revisions?
• Partnership tax changes: three months left to prepare

News

• Budget date announced for 2014
• Press watch: Nokia’s Indian tax saga continues
• In brief: business premises; false self-employment; unit trusts; Informa; reverse charge; firms
• EU proposes Savings Tax Directive amendement
• Scottish government sets out tax priorities
• Stack of HMRC guidance updated
• NIC Bill reaches final Commons stage
• Delay in publication of draft high-risk promoters rules welcomed
• Draft FB 2014 partnerships rules
• Draft Finance Bill 2014 published
• RTI: ‘on or before’ easement extended for micro-employers
• New focus on control to tackle false self-employment

Cases

• Sonia Neeru Sehgal v HMRC
• P&H Cleaning Company v HMRC
• FMX Food Merchants v HMRC
• Cabvision v HMRC
• Philip Boyle v HMRC
• Roger and Jean Dyer v HMRC

One minute with

• One minute with... Richard Palmer

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• Ask an expert: Payment of tax on trading losses which are the subject of an enquiry