Issue: Vol 0, Issue 1064

Analysis

• Revenue watch
• Practice guide: Share incentive plans
• Practice guide: Real estate mezzanine financing
• Roundtable discussion: The Bank Levy

In brief

• The bank levy rate increase
• Recent developments for employee benefit trusts

News

• Press watch: ‘Fiscal flux’
• Chancellor increases bank levy rate for 2011
• People and firms: Linklaters
• Inheritance tax accounts: regulations
• Beneficial loans: Official rate is frozen
• Budget 2011: Patent box is poorly targeted, says IFS
• Budget 2011: Treasury invites 'bright ideas'
• Inheritance tax avoidance: regulations
• MPs call for greater transparency over tax disputes with large companies
• Half a million tax returns filed on 31 January
• Relief for corporation tax losses
• Mileage expenses: HMRC appeal

Cases

• R v Steed
• Vandoorne NV v Belgische Staat
• Fanfield Ltd v HMRC (and related appeal)
• LD Grace v HMRC (No 2)
• C Runham & Ms C Naramore v HMRC
• R (oao Christopher Lunn & Co) v HMRC
• G & A Hardwicke (t/a PVC Fascia Company) v HMRC

Practice guides

• Practice guide: Share incentive plans
• Practice guide: Real estate mezzanine financing