Issue: Vol 0, Issue 1085

Analysis

• Exclusive: Litigation and Settlement Strategy relaunched
• Mediating tax disputes: HMRC’s ADR pilots
• HMRC’s refreshed LSS: a practitioner's view
• The VAT briefing for July 2011
• Exclusive: Aaronson on the progress of the GAAR study

In brief

• Consultation on capital allowances for fixtures: prove it, use it, or lose it!

News

• Litigation and Settlement Strategy relaunch expected this week
• People and firms: Begbies Traynor and Smith & Williamson
• Press watch: green taxes
• Tax simplification: terms of reference
• No relief for goodwill
• Integration of income tax and NICs: call for evidence
• VAT: correcting liability errors made by HMRC
• Chargeable gains: indexation
• Draft GAAR focuses on ‘flagrant’ tax avoidance schemes
• HMRC undertake to enhance tax settlement scrutiny
• Tax reliefs for seed investment: consultation

Cases

• Scottish Widows plc v HMRC (and cross-appeal)
• Equity Trust (Singapore) Ltd v HMRC
• Mrs JM Spraggs v HMRC
• Campsa Estaciones de Servicio SA v Administración del Estado
• Pending appeals