ARTICLE · 23 JANUARY 2014

Weekly tax update - Monday 20 January 2014

Smith & Williamson

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Recent posts include: Recognising the future relationship between agents and HMRC; Experience of working in a high street agent for HMRC trainees; Local Working Together; Tax Agent Strategy; HMRC's webinars.

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Smith & Williamson

Recent posts include: Recognising the future relationship between agents and HMRC; Experience of working in a high street agent for HMRC trainees; Local Working Together; Tax Agent Strategy; HMRC's webinars.

Latest news items include: New VAT Statutory Instrument (SI) 2013 No. 2911; Stock transfer form delays; The Enactment of Extra-Statutory Concessions Order 2014; Statutory Instrument: The Enactment of Extra-Statutory Concessions Order 2014; HMRC Car and Car fuel Benefit Calculator.

2 Private client

2.1 Vodafone reorganisation and return of value

When Vodafone announced the sale of its US group to Verizon Communications Inc (Verizon) it indicated the intention to carry out a return of value to shareholders, partly in cash (Cash Entitlement) and partly in Verizon shares (Verizon Consideration Share Entitlement). Details of the proposals and the tax implications have now been published.

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