Issue: Vol 0, Issue 1056

Analysis

• Consultations: your A-Z guide
• Practice guide: Insolvency: tax loss preservation
• Total People: NICs
• International update
• Tax policy: the Corporate Tax Roadmap

In brief

• Corporate tax reform: proposed foreign branch opt-in exemption
• Feedback: Hanover Company Services and relying on HMRC manuals
• Corporate tax reform: CFC proposals
• Corporate tax reform: innovation and intellectual property

News

• Experts welcome corporation tax 'road map'
• People and firms: RSM Tenon
• Press watch: Banks
• Company car fuel: advisory rates
• Class 2 NICs: payment dates
• Pensions tax consultation
• Leaving the UK: repayment claims
• Controlled foreign companies: HMRC settlements
• Government 'supports OECD work' on country-by-country reporting
• DOTAS reforms
• HMRC seeks skilled tax professionals for 'vital work'
• Online services: registration
• HMRC presents transparency awards
• Corporation tax reform: consultations
• Tax return filing survey remains open until Sunday

Cases

• G Huntley v HMRC
• B Macey v HMRC
• Tel-Ka Talk Ltd v HMRC
• HMRC v Holland
• N & M Gratton v HMRC
• HMRC v RJ Taylor

Practice guides

• Practice guide: Insolvency: tax loss preservation