Issue: Vol 0, Issue 1033

In brief

• Are APAs the only way to resolve international issues?

News

• Administration and appeals: Tax return deadlines
• Personal tax: Pensions tax relief
• Business tax: Deduction of income tax at source
• Administration and appeals: Tax overpayments
• Administration and appeals: Format of accounts
• Stamp taxes: 'Spotlight' on avoidance
• Personal tax: CGT concessions for savers
• VAT: Charity online advertising
• Personal tax: Entrepreneurs' relief
• Business tax: Capital gains and groups
• Business tax: UK bank tax
• Business tax: Lease premium settlements

Cases

• R (oao Singh) v HMRC; R (oao Singh) v Rose
• WB Langthorne v HMRC
• Equinox Gifted Thoughts v HMRC
• R (oao Shiner) v HMRC
• EC Commission v United Kingdom (No 7)
• Belgian State v N De Fruytier
• S Barnard Ltd v HMRC
• Denbrae Ltd v HMRC