Issue 1147

Analysis

• Sector focus: Not-for-profit organisations
• The VAT briefing for November 2012
• Tax and the City briefing for November 2012
• HMRC’s refreshed LSS: no ‘soft’ option
• The OECD’s work on base erosion and profit shifting
• Tax disputes: HMRC's code of governance
• Ask an expert: VAT on listed buildings

In brief

• Recent developments in US tax policy
• GAAR guidance should be approved by parliament
• Temporary relief for VAT on bad debts

News

• HMRC unveils half-year performance figures
• More museums to join VAT refund scheme
• Pension schemes web pages given new look
• Guidance for use of European Savings Directive information
• Draft surplus ACT regulations
• This week's news in brief: 15 November 2012
• Real time information 'remains on track'
• Advisory group to oversee GAAR guidance
• Multinationals given roasting by PAC
• HSBC Jersey accounts
• Movements of excise goods
• Fuel duty rise
• Calls for increase in council tax on expensive homes

Cases

• Orchid Properties v HMRC (No. 2)
• HMRC v DV3 RS Limited Partnership
• Isle of Wight Council v HMRC (No. 4) (and related appeals)
• TETS Haskovo AD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite
• Cheshire Employer & Skills Development Ltd (aka Total People Ltd) v HMRC

One minute with

• One minute with... Robert Maas

Ask an expert

• Ask an expert: VAT on listed buildings

Reports

• Sector focus: Not-for-profit organisations