Issue: Vol 0, Issue 1029

Analysis

• VAT exemption for insurance intermediaries
• VAT focus: Permission to opt to tax

In brief

• Comment: Revisiting the Laffer curve
• Comment: What's needed from the Coalition's emergency Budget

News

• Other developments
• Coalition agreement: Anti-avoidance
• Coalition agreement: Banking
• Coalition agreement: Income tax, NICs and IHT
• Coalition agreement: Corporation tax
• Coalition agreement: Environment
• Coalition agreement: Liberal Democrats win key concessions

Cases

• Coalition agreement: CGT reform
• EC Commission v French Republic (No 16)
• HMRC v The Atrium Club Ltd
• Pet Street Ltd v HMRC
• St Johns College Oxford v HMRC
• B & E Security Systems Ltd v HMRC
• Talentcore Ltd (t/a Team Spirits) v HMRC