Predictions for 2012 from Andrew Hodge, Gary Heynes and Nick Foster-Taylor. Paul Aplin commends HMRC on its collaborative working to help improve service delivery. Francesca Lagerberg with some wishful thinking for 2012.
Leading tax professionals comment on the key draft measures
The judgment of the European Court in Finanzamt Ludenscheid v Christel Schriever (Case C-444/10) has been awaited with some interest, since the questions referred to the Court raise some interesting issues about how thegrant of a lease fits into the transfer of going concern (TO