Issue: Vol 0, Issue 1021

Analysis

• Case Review — Weight Watchers and Employment Status
• Opinion — Corporate Tax Rate Cut: Winners and Losers
• VAT Focus — Draft OECD VAT/GST Guidelines
• SDLT questions and answers
• Practice guide: Overseas companies setting up in the UK
• Analysis — HMRC's Thin Capitalisation Guidance

In brief

• Opinion — Corporate Tax Rate Cut: Winners and Losers

News

• Administration and Appeals: Payment pending appeal
• International: Recovery of tax debts
• Business Tax: PAYE code delays
• International: Exchange gains and losses
• Personal Tax: Pension schemes
• Stamp Taxes: SDRT records
• International: Bahrain
• Business Tax: Holiday lettings
• Business Tax: Offshore funds
• Personal Tax: Tax credits
• VAT: Land and buildings
• Administration and Appeals: Internal review
• VAT: Education
• Business Tax: PAYE and CIS
• Business Tax: Insurance companies
• Personal Tax: Car benefits

Cases

• RDF Management Services Ltd v HMRC
• Earthshine Ltd v HMRC
• DL Skinner (t/a DLS Packaging) v HMRC
• CJ Sims v HMRC
• Megantic Services Ltd v HMRC
• Helena Housing Ltd v HMRC
• PG Turberville v HMRC

Practice guides

• Practice guide: Overseas companies setting up in the UK