Issue: Vol 0, Issue 1048

Analysis

• Innovations: international incentives & UK direction
• Practice guide: VAT - partial exemption
• Practice guide: Sale of a UK company
• Practice guide: Corporate CGT rollover relief claims
• Judicial review of UTT
• Bamberg & transactions in securities

In brief

• New rules for US tax credits affect multinationals with a US parent
• HMRC's salary sacrifice guidance for cycles: time for the repeal of s 244?
• UBS AG v HMRC and restricted securities

News

• CIOT: A general anti-avoidance rule runs the risk of affecting all tax planning
• Enterprise investment scheme guidance updated

Cases

• HMRC v Moorbury Ltd
• DW Hankinson v HMRC (No 3)
• HMRC v RBS Deutschland Holdings GmbH
• EMI Group plc v HMRC

Practice guides

• Practice guide: VAT - partial exemption
• Practice guide: Sale of a UK company