Issue: Vol 0, Issue 1070

Analysis

• Budget 2011: what tax experts are saying
• Maintenance Funds for heritage property
• VAT and cross-border contracts
• R&D tax relief: tips and traps
• Tax on barristers
• IP planning post full CFC reform
• Improving the tax code

In brief

• Budget 2011: what tax experts are saying

News

• Press watch: ‘An erosion of trust’
• MPs say HMRC’s performance must improve: Union calls for investment
• VAT ‘change in use’ provisions: Brief 13/11
• Climate Change Levy: Brief 11/11
• People and firms: Eversheds
• Chargeable gains: Indexation allowance
• Campaigners welcome ‘common tax base’ proposal
• Pension schemes: regulations
• Tax credits: regulations
• ISAs: regulations
• PAYE, NICs and SMP: regulations
• Income tax self assessment and pension schemes: regulations
• Qualifying care relief: regulations
• Child trust funds: regulations
• Excise duties: regulations

Cases

• EC Commission v Kingdom of the Netherlands
• PA Lorber v HMRC (No 2)
• HMRC v Taylor; HMRC v Haimendorf
• Mrs DN Evelyn v HMRC
• Finanzamt Burgdorf v M Bog (and related appeals)
• PA Lorber v HMRC (No 1)
• Fleischerei Nier GmbH & Co KG v Finanzamt Detmold