March 2013

 Case Report: Coopers Fire Ltd [2013] TC 02570  

 Draft EU pay rules hit asset manager bonuses  

 Multinationals face greater scrutiny of intangibles  

 Case Report: Skatteverket v PFC Clinic AB (Case C-91/12)  

 Case Report: Re A Oy (Case C-123/11)  

 Case Report: Mehdvi [2013] TC 02588  

 Case Report: John Kerr Roofing Contractors [2013] TC 02564  

 Case Report: ID Machinery Ltd [2013] TC 02590  

 Case Report: Horne [2013] TC 02592  

 Case Report: Healey [2013] TC 02591  

 Case Report: Gayen [2013] TC 02556  

 Case Report: Cuco [2013] TC 02550  

 Case Report: Cairnsmill Caravan Park [2013] TC 02580  

 Case Report: Alchemist (Devil's Gate) Film Partnership [2013] TC 02573  

 Wine smugglers jailed for £5m tax evasion con  

 Norway and Spain: New Double Taxation Conventions signed  

 HMRC Brief 03/13: Plant and Machinery Allowances - new rules 

 Flawed facts used to justify HMRC tax office closures, says PCS 

 Case Report: Sandwell Metropolitan Borough Council [2013] TC 02554 

 The wait is over as the new UK GAAP is published  

 Case Report: Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd (formerly Loyalty Management UK Ltd) [2013] UKSC 15 

 Case Report: Bradley [2013] TC 02560 

 Case Report: Daniel [2013] TC 02565 

 Case Report: Longridge on the Thames v HMRC 

 Four jailed VAT fraudsters ordered to pay back £4.38m 

 HMRC exposes £2.8m film tax relief fraud 

 HMRC lose Supreme Court Nectar scheme VAT case 

 Public need to know GAAR not a panacea to corporate tax avoidance, says MacGregor 

 MEPs vote on audit tenders once in seven years 

 SFO opens probe into Autonomy sale to HP 

 Entry in to force of the UK/Ethiopia Double Taxation Convention 

 Business confidence rises but growth remains elusive, says BDO 

 Tax advisors fears grow as Supreme Court hearing beckons 

 Non-dom numbers plummet 

 Jessops failure costs HMRC £1m 

 Deduction for fees and subscriptions paid to professional bodies or learned societies 

 Case Report: Weerasinghe [2013] TC 02542 

 Case Report: Testa [2013] TC 02549 

 Cable pledges support for “country by country” tax reporting 

 Be ready for RTI, HMRC warns employers 

 Pension funds lose £2bn HMRC VAT case 

 Sportech’s £40m VAT gamble with HMRC looks to have paid off 

 Case Report: Candy [2013] TC 02544 

 Case Report: Safeguard Europe Ltd [2013] TC 02543 

 Draft regulations relating to Capital Gains Tax 

 VAT: online registration and the threshold for non-UK established businesses 

 Financial impairment proposals will increase costs 

 Charity Commission chair criticised by PAC 

 Accountants lack understanding of UK-Swiss tax agreement, says survey 

 HMRC workers set to strike on Budget day 

 HMRC investigates £2bn of regeneration tax schemes 

 Child Benefit reminder for higher income earners 

 Case Report: Bingham [2013] TC 02528 

 Case Report: Birmingham Hippodrome Theatre Trust Ltd v Revenue and Customs Commissioners [2013] UKUT 057 (TCC) 

 Case Report: Chappell [2013] TC 02516 

 Case Report: Colaingrove Ltd [2013] TC 02534 

 Case Report: G B Housley Ltd [2013] TC 02548 

 Case Report: Lobler v FOD Financien [2013] TC 02539 

 Tax quirk allows NHS trusts to shun VAT 

 Bank bonus cap will “damage” UK and EU competitiveness 

 Late payment culture shifting, says ICM 

 Accountancy firms have gloomy 2-year outlook, QBE survey reveals 

 Osborne in Brussels to fight EU bank bonus cap plans 

 SI 2013/430 - The Value Added Tax (Reduced Rate) (Cable-Suspended Passenger Transport Systems) Order 2013 

 Property tax campaign targets second home sales 

 Swiss vote to curb excessive salaries 

 PAYE Real Time Information: February 2013 Pilot Employer Update 

 Kingfisher chief warns of store closures over online firms' tax advantage 

 HMRC Notice 735 VAT reverse charge on specified goods and services 

 BIS issues micro-entities accounting consultation 

 Third of Brits boycott “tax evading” companies 

 Gauke admits 50% tax discouraged talented individuals 

 Case Report: Westinsure Group Ltd [2013] TC 02532 

 ‘Incompetent’ accountant sentenced for VAT fraud