Issue: Vol 0, Issue 1028

Analysis

• VAT focus: Compound interest on VAT overpayments

In brief

• Comment: Issues raised by Swift v HMRC
• Comment: Time to pay requests and independent business reviews

News

• Administration and appeals: Trust and estate returns
• Business tax: Independent business reviews
• Companies in the news
• International: 'Super profits tax' worries miners
• Business tax: Charities
• International: Insurers criticise IMF proposals
• Business tax: Employer Bulletin
• Business tax: Money laundering regulations
• Personal tax: Childcare vouchers trap
• Business tax: Optimism 'tempered' by tax concerns
• Business tax: The private rented sector
• HMRC business by telephone: statement of practice

Cases

• Elomaa v Finland
• Areva T&D Protection et Controle v HMRC
• EC Commission v French Republic, EC Commission v Austria and EC Commission v Ireland
• AstraZeneca UK Ltd v HMRC
• Spampinato v Italy
• J Hannigan v HMRC
• Bulley (HMRC) v Hemmer Investments Ltd
• Mithras (Wine Bars) Ltd v HMRC
• FCE Bank plc v HMRC