Issue: Vol 0, Issue 1050

Analysis

• Back to basics: Long-term incentive plans
• Williamson Tea: NCAs and goodwill
• Expatriate compliance reviews
• Practice guide: Tax on investing in India
• Preparing for iXBRL
• Loyalty schemes post LMUK & Baxi

In brief

• The Prudential case: a fair trial for privilege?
• Pensions tax relief changes: a positive step

News

• 2010 Tax Journal Indirect Tax Awards
• HMRC staff union stands ready to oppose 'attack on public services'
• Finance Bill committee debates
• New toolkits: correction
• Banks under pressure to sign code of practice
• Tax credits: HMRC targets ‘incorrect single claims’
• Legal professional privilege: lawyers welcome ‘certainty’
• NAO findings reflect complexity or higher income, says HMRC
• New toolkits for agents to be published on 21 October
• Pensions tax relief: new regime revealed
• PAYE, CIS and additional statutory paternity pay

Cases

• R (oao Prudential plc) v Special Commissioner
• Uniplex (UK) Ltd v HMRC
• HMRC v Lansdowne Partners Limited Partnership
• C Huhtala v HMRC
• HMRC v Legal & General Assurance Society Ltd (No 2)

Practice guides

• Back to basics: Long-term incentive plans
• Practice guide: Tax on investing in India