Issue: Vol 0, Issue 1068

Analysis

• Practice guide: Tax on investing in China
• EU place of supply of services
• HMRC raids and criminal investigations
• Revenue watch
• Examining the 2011 CCCTB proposals
• Tax gap debate: Measuring the cost of avoidance
• Comparative analysis of European holding company jurisdictions

In brief

• Plumbers Tax Safe Plan: the view from the Low Incomes Tax Reform Group
• CCCTB: the cost of compliance and effective CT rates
• Distributions received by small companies: a purposive interpretation
• European Commission requests the UK to amend income tax and CGT anti-avoidance legislation
• Megantic Services Ltd: where's the evidence?

News

• Tax gap debate: Measuring the cost of avoidance
• Press watch: ‘Robin Hood tax’
• Corporation tax payments and returns: a reminder
• Climate change levy: regulations
• Revenue & Customs Briefs 07/11, 08/11 and 10/11
• Oman: Double tax agreement
• Stamp taxes: HMRC guidance on anti-avoidance provision
• Spotlights: Employee benefit trusts
• Venture capital trusts: regulations
• People and firms: Herbert Smith
• VAT: HMRC guidance updated
• Pensions tax relief: Meeting the annual allowance charge
• Larger companies pay ‘generally lower’ rate of corporation tax
• Office of Tax Simplification recommends abolition of 47 tax reliefs
• PwC hails ‘substantial tax contribution’ as critics attack ‘corporate spin’

Cases

• HMRC v Able UK Ltd
• A Berry v HMRC
• Mill House Management UK Ltd v HMRC
• Birmingham Hippodrome Theatre Trust Ltd v HMRC
• C Humphreys v HMRC
• SP Erdal v HMRC
• Brayfal Ltd v HMRC (No 5)
• Forde & McHugh Ltd v HMRC

Practice guides

• Practice guide: Tax on investing in China