Issue: Vol 0, Issue 1087

Analysis

• The new section 179 and reconstructions
• Reorganisations: the nuts and bolts
• Cross-border M&As: the current landscape
• Legal traps in corporate reorganisations
• Reorganising your UK group: an in-house view
• Optimising corporate group structures
• Back to basics: Company demergers
• Back to basics: Statutory and non-statutory clearances
• VAT recovery on acquisition fees post-BAA

News

• People and firms: Ernst & Young
• Capital allowances cut is misguided, say tax academics
• Self assessment statements delay may affect half a million taxpayers
• Press watch: incorporations
• Bank Levy: quantification notices
• People and firms: KPMG, Deloitte
• VAT and IVAs: HMRC invite repayment claims
• Employer supported childcare: regulations
• Pension schemes: regulations
• Manufactured overseas dividends: regulations
• Corporation tax instalment payments and the bank levy: regulations
• Associated companies: regulations
• Pension tax regime: regulations
• Beer and gaming duties: regulations
• Tax fraud: HMRC seek views on contractual disclosure facility

Cases

• Trustees of the BT Pension Scheme v HMRC (No 2)
• Explainaway Ltd v HMRC (and related appeal)
• T Kljun v HMRC
• Black Pearl Entertainments Ltd v HMRC
• BJ Patel v HMRC
• Daytona Surf Ltd v HMRC
• Honourable Society of Middle Temple v HMRC