Issue: Vol 0, Issue 1054

Analysis

• Back to basics: Tax on property business income
• Tax on outsourcing arrangements
• Practice guide: Financing and the debt cap
• Small business expansion overseas
• Revenue watch: Discovery assessments: an update

In brief

• HMRC Brief 47/10: is life more simple without Lennartz?
• OTS reliefs review

News

• Stamp Taxes Bulletin
• Gauke recognises tax planning and signals move to a ‘flatter’ system
• Survey indicates opposition to country by country reporting standard
• Indexation allowance: October RPI
• Non-disclosure of tax avoidance schemes: daily penalties
• Employee expenses: worldwide subsistence rates
• Pensions schemes newsletter
• Smaller charities win concession on iXBRL
• Liechtenstein disclosure facility is ‘clarified’
• Double tax relief and exchange of information: statutory instruments
• Aruba: Tax information exchange agreement

Cases

• SDLT: penalty for failure to render return
• Uszodaépíto Kft v APEH Központi Hivatal Hatósági Foosztály
• Oasis East sp zoo v Minister Finansów
• Nidera Handelscompagnie BV v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos
• EC Commission v Kingdom of Poland
• Frank Hudson Transport Ltd v HMRC
• OM Properties Investment Co Ltd v HMRC
• NP Grogan v HMRC
• Moonlight Textiles Ltd v HMRC

Practice guides

• Back to basics: Tax on property business income