Issue: Vol 0, Issue 1052

Analysis

• EU VAT rates and compliance data
• Tax traps when varying debt
• Football clubs
• Company cars: an attractive benefit?
• Capital Air Services and 'Complex' cases
• Roadmaps
• Practice guide: Minimising capital taxes on company sales
• Vodafone: HMRC statement fails to halt protests

News

• Tax Moves: Wingrave Yeats, Smith & Williamson
• UK and Liberia
• Turnaround times
• Capital allowances: student accommodation
• Debt cap consultation
• Accounts: joint filing
• Companies 'see growing reputational risk' in avoidance
• Autumn statement ‘sounds like a PBR’
• Aggregates Levy hike
• Vodafone: HMRC statement fails to halt protests
• Finance Bill update
• HMRC budget cuts will hit the compliant and the vulnerable, experts warn

Cases

• HMRC v Axa UK plc
• JT Moore v HMRC
• Re Ingrid Schmelz
• Swallow v HMRC
• Benet Czech Spol sro v Czech Republic
• Mrs L West v HMRC
• Connect Global Ltd v HMRC

Practice guides

• Practice guide: Minimising capital taxes on company sales