Issue: Vol 0, Issue 1022

Analysis

• International review
• Back to basics: Intangible fixed assets
• Focus on Group Relief: Is M&S Restricted to Terminal Losses?
• Analysis — Total Tax Contribution & The Hundred Group
• Opinion — Establishing Trust with HMRC
• Focus on Group Relief: The End of the Road?
• Budget Summary You Need-to-Know Guide to the Budget Proposals
• Business Tax: False self-employment

News

• International: Finance Bill warning
• VAT: Freight transport
• Business Tax: National Insurance
• VAT: Health professionals
• Business Tax: Pension schemes
• VAT: Simpler invoicing
• International: Record keeping
• Personal Tax: Individual savings accounts
• Stamp Taxes: Alternative finance
• International: Time limits
• Administration and Appeals: Working with tax agents
• International: Credit for foreign tax
• Business Tax: Self assessment time limits
• VAT: Payments by cheque
• Business Tax: Independent Business Review
• Business Tax: Corporation tax rewrite
• Business Tax: Tax Health Plan
• International: Information exchange

Cases

• Ms S Williams v HMRC
• Micro Fusion 2004-1 Llp v HMRC
• Erotic Center BVBA v Belgische Staat
• S Lamb v RCPO
• Swift v HMRC
• Bradbury v Ernst & Young

Practice guides

• Back to basics: Intangible fixed assets