Issue: Vol 0, Issue 1061

Analysis

• Back to basics: VAT and groups of companies
• Capital allowances claims: plant in buildings
• European cross-border mergers
• Practice guide: How to manage VAT cashflows
• FB 2011: chargeable gains rules

In brief

• What good are tax planners?
• Feedback: a collaborative approach to tax dispute resolution
• The benefits of tax transparency

News

• Press watch: Tax avoidance, footballers and WikiLeaks
• Small business group lobbies against tax avoidance
• VAT and buildings and land: regulations
• People and firms: Chartered Institute of Taxation
• People and firms: BTG Tax
• VAT and debt collection following the AXA judgment
• Double taxation and information exchange: treaties now into force
• Reform of HMRC powers: legislation
• Industrial and provident societies: regulations
• Dormant accounts: regulations
• VAT payments on account: regulations
• Aaronson names general anti-avoidance rule study group

Cases

• Lower Mill Estate Ltd v HMRC
• Megantic Services Ltd v HMRC (No 2)
• Ulyanov v Ukraine
• Euro Tyre Holding BV v Staatssecretaris van Financiën

Practice guides

• Back to basics: VAT and groups of companies
• Practice guide: How to manage VAT cashflows