Simon's Weekly Tax Intelligence provides a complete weekly news service for current developments in direct and indirect taxation.

* Budget Issue - a special issue published in Budget week includes the taxation parts of the Chancellor's speech and Financial Statement, Budget Resolutions

and all official press releases concerning the Budget tax proposals.

* Cumulative lists and indexes (pink pages) - provide a complete guide to items published in the year (updated every five weeks).

* Cross-references are included after each item to Simon's Direct Tax Service, De Voil Indirect Tax Service and Foster's Inheritance Tax, as appropriate.



Additional Information:

SOURCE CURRENCY
Issue 19, 16 May 2013



UPDATE INFORMATION
News in brief
Direct taxes
Statutory Residence Test and Overseas Workday Relief—revised guidance

HMRC shares offshore evasion data with US and Australia

TIIN—Pension Protection Fund—miscellaneous amendments

TIIN—Pensions Annual Allowance—technical improvements

National insurance
Queen’s Speech 2013—National Insurance Contributions Bill

Cases digest
Futter and anor v Revenue and Customs Comrs; Pitt and anor v Revenue and Customs Comrs [2013] All ER (D) 106 (May)

First–tier tax Decisions
Weerasinghe v Revenue and Customs Comrs TC 2542

Testa v Revenue and Customs Comrs TC 2549

Anderson v Revenue and Customs Comrs TC 2555

Statutory instruments
Greenhouse Gas Emissions Trading Scheme (Amendment) Regulations, SI 2013/1037

CRC Energy Efficiency Scheme (Allocation of Allowances for Payment) (Amendment) Regulations, SI 2013/1097

Miscellaneous
Supreme Court sets aside trust and IHT liability on grounds of mistake in Pitt and anor



AUTHOR INFORMATION
As at May 2013