Issue: Vol 0, Issue 1040

Analysis

• Comparing US and UK anti-avoidance approaches
• Experience of ADR within the Tribunals
• Introducing the Office of Tax Simplification
• International round-up
• Revenue watch: Offshore climate change
• Tax disputes: the way forward
• The new approach to making tax law
• What next for tax policy?
• Guernsey fiduciary forum 2010

In brief

• Reviewing the Coalition's tax policies

News

• Child trust funds
• Debt collection
• DOTAS penalties
• Nine tax policy documents
• Charities
• Interest
• Medics urged to declare
• Double taxation
• Oil fields
• Royal assent

Cases

• MR Klincke v HMRC
• M Burton v HMRC
• HMRC v Cellcom Ltd (aka HMRC v N Begum & Others)
• JAL Mason v HMRC
• JCL Agnew v HMRC
• EC Commission v United Kingdom

Practice guides

• Back to basics: Enterprise Management Incentives