Issue: Vol 0, Issue 1080

Analysis

• Practice guide: Attribution of gains of overseas companies
• The role of the Tax function in Finance
• Eastenders Cash & Carry: lessons learnt
• Applying TOMS in the EU

In brief

• Establishing the future relationship between the tax agent community and HMRC
• Why not the Tribunal?

News

• People and firms: Timothy Lyons QC, DTE Group, RSM Tenon
• Tax agent strategy stirs debate
• Money laundering regulations: consultation
• HMRC invite feedback on disclosure of data
• OECD peer review: Switzerland still falls short on transparency
• BPSS statistics consultation: no response
• Press watch: offshore bank accounts
• Treasury seeks permanent leaders for Office of Tax Simplification
• Research and development tax reliefs: draft guidance
• IR35 experts note ‘lack of consistency’ in HMRC approach
• Tax information exchange agreements in force
• Single compliance process pilot: a short delay
• Post room for forms P11D

Cases

• Enel Maritsa Iztok 3AD v Direktor Obzhalvane i upravlenie na izpalnenieto NAP
• IS Jennings v HMRC (No 2)
• S Moher (t/a Premier Dental Agency) v HMRC
• Meidl v Austria
• Scheuten Solar Technology GmbH v Finanzamt Gelsenkirchen-Süd
• Doroshenko v Ukraine
• Pending appeals
• Contour Business Interiors v HMRC

Practice guides

• Practice guide: Attribution of gains of overseas companies