Issue: Vol 0, Issue 1063

Analysis

• Practice guide: VAT - EU single market and the supply of goods
• Reforming the UK tax system
• Corporate migration: practical considerations
• International review
• R&D tax relief: recent developments

In brief

• HMRC v Blue Sphere Global Ltd: tax appeals, Part 36 and indemnity costs
• 2011 brings in fresh European VAT hikes
• Two recent cases on EIS and connection
• In-house view: compliance implications of draft rules on foreign branch profits

News

• Consultation: Simplification of penalties
• Offshore tax evasion: Penalties linked to ‘transparency’
• People and firms: Chiene + Tait
• Press watch: Tax havens and the Big Four accountancy firms
• Tax protests: Boots defends Swiss connection
• Vehicle hire: Derogation from the VAT directive
• Chargeable gains: draft guidance

Cases

• Grattan plc v HMRC (No 5)
• Maliha Group Ltd v HMRC
• Mrs P Azam v HMRC
• Supreme Petfoods Ltd v HMRC
• P Matthews v HMRC
• HMRC v D Bryce (t/a The Barn)

Practice guides

• Practice guide: VAT - EU single market and the supply of goods