Issue: Vol 0, Issue 1067

Analysis

• The disguised remuneration FAQs: implications for offshore structures
• FII group litigation: outstanding issues
• VAT focus: 2011 EU VAT rates and compliance data
• Hong Kong as an Asia Pacific hub
• Disguised remuneration: HMRC’s FAQs
• Icebreaker and ICTA 1988 s 74

In brief

• European Commission's VAT Green Paper
• Claims against the State where the burden of unlawful tax is passed on

News

• Gauke invites business to address tax avoidance debate ‘myths’
• Press watch: How Barclays pays its tax worldwide
• NICs holiday: End of year return
• SAYE bonus rates
• Offshore funds: consultation
• People and firms: MacIntyre Hudson
• VAT and business entertainment: four week consultation
• Plumbers' tax disclosure plan is ‘open to anyone’
• Advisory fuel rates increased
• Agent Update: PAYE codes and Tax Bulletins
• Taxing the multinationals: ‘Guess who wins’
• Financial sector taxation: EC consultation
• SDLT land transaction return: regulations

Cases

• Metalco BT v Hungary
• Missionswerk Werner Heukelbach eV v État Belge
• Haribo Lakritzen Hans Riegel BetriebsgmbH v Finanzamt Linz
• European Tour Operators Association v HMRC
• Lebara Ltd v HMRC
• Barratt Goff & Tomlinson v HMRC
• A Kenyon v HMRC