Issue: Vol 0, Issue 1055

Analysis

• Holding company jursidictions
• VAT: Entertaining overseas customers
• Preparing for the VAT rate change
• Optimising Enterprise Management Incentives
• Back to basics: Sale of assets or sale of shares

In brief

• Liechtenstein Disclosure Facility: declaration of intent number two
• Corporate tax reform: survey findings

News

• MPs launch tax policy inquiry
• Tax reporting campaign reflects lack of public trust, says PwC
• 1,000 businesses apply for NIC holiday
• Finance Bill: House of Lords
• UK Government has not discussed Irish corporation tax rate, says Osborne
• CFCs reform ‘moving in the right direction’, says PwC survey
• Consultation responses: an update
• HMRC publishes spending figures and requests feedback on business plan
• National Insurance Contributions Bill
• Self assessment filing: a survey for tax agents
• Construction industry penalties: election for new rules
• Tax treaties: Qatar and Libya

Cases

• HMRC v Airtours Holiday Transport Ltd
• Innocent Ltd v HMRC
• X v Skatteverket
• Finanzamt Leverkusen v Verigen Transplantation Service International AG
• Aberdeen Asset Management plc v HMRC
• G Carter v HMRC

Practice guides

• Back to basics: Sale of assets or sale of shares