Issue: Vol 0, Issue 1053

Analysis

• LLPs, groups and stamp taxes
• Offshore funds: where are we now?
• Relying on HMRC Manuals post-Hanover
• HMRC's wide-ranging excise duty powers
• How to apply the Capital Goods Scheme

In brief

• Reviewing the AXA ruling

News

• 'Customer-centric' approach to drive HMRC transformation
• Mirrlees: Tax system distorts behaviour
• Junior ISAs
• VAT: Zero-rating of books
• South Africa
• Tribunal rules amended
• STEP introduces new diploma
• Tax Moves: McGrigors, James Cowper, Deloitte
• Press watch: Robin Hood tax
• Finance Bill 2011: draft clauses to be published on 9 December
• Finance Bill completes Commons stages
• Experts find 1,042 tax reliefs
• VAT: Business entertainment of overseas clients
• HMRC expands Agent Account Manager service
• Finance Bill amendments include video games tax relief
• Chancellor sets date for Budget 2011

Cases

• North Wiltshire District Council v HMRC
• WR Dunster v HMRC
• Dalton Piercy Parish Council v HMRC
• Rincham Ltd v HMRC
• J Clark v HMRC (No 2)
• Prudential Assurance Co Ltd v HMRC
• Trustees of Raymond Taube Discretionary Settlement Trust v HMRC (and related appeals)
• PKS Arachchige v HMRC
• Littlewoods Retail Ltd v HMRC (and related applications) (No 3)