Issue: Vol 0, Issue 1062

Analysis

• Deferred tax reporting changes
• T-Mobile: the relevance of separate pricing
• Executive share plans of FTSE 100 companies
• Debt cap: compliance issues
• Consultations: your A-Z guide

In brief

• Tax enforcement via WikiLeaks
• Shchokin v Ukraine: unclear tax laws breach human rights

News

• HMRC settlements: parliamentary scrutiny
• Extra-statutory concessions: guidance updated
• Press watch: Tax havens and multinationals
• VAT zero rating and change in use
• VAT: land and buildings and the option to tax
• VAT: roller blinds
• VAT: electronic lottery machines
• Penalties for failure to make payments on time: regulations
• Government declines to extend NIC holiday
• Chargeable gains: indexation
• HMRC dispute resolution procedures under scrutiny

Cases

• Prunus Sarl v Directeur des Services Fiscaux
• Dankowski v Dyrektor Izby Skarbowej w Łodzi
• JT Dove Ltd v HMRC
• Red Apple Cleaning Management Ltd v HMRC
• EC Commission v Republic of Hungary
• Capital Air Services Ltd v HMRC
• P Mellor v HMRC
• Herts Photographic Bureau Ltd v HMRC