Issue: Vol 0, Issue 1088

Analysis

• Your practical guide to FA 2011
• FA 2011 analysis: Pensions
• FA 2011 analysis: Administration and HMRC powers
• FA 2011 analysis: Furnished holiday lets
• FA 2011 analysis: Stamp taxes
• FA 2011 analysis: Bank levy
• FA 2011 analysis: VAT
• FA 2011 analysis: Disguised remuneration
• FA 2011 analysis: Foreign profits
• FA 2011 analysis: Chargeable gains and value shifting
• FA 2011 analysis: New 'designated currency' elections
• FA 2011 analysis: Sale of lessor
• FA 2011 analysis: Group mismatch schemes rules
• FA 2011 analysis: Derecognition of loans and derivatives
• FA 2011 analysis: Tainted charity donations
• FA 2011 analysis: Rates & allowances

In brief

• Wise words from the Treasury Committee

News

• People and firms: MacIntyre Hudson
• Working Together: July 2011
• Green fees remain standard rated, say HMRC
• VAT due on salary sacrifice arrangements from January
• Working Together: post processing times
• HMRC to close Bank of England accounts
• HMRC cuts must stop, say unions
• MPs will take further evidence on major tax settlements
• Institute of Directors warns against turnover-based taxation of small businesses
• Office of Tax Simplification invites debate on small business tax reform
• Payments to Equitable Life policyholders: tax and tax credits
• Tax and development: transparency report discounts multinationals’ tax planning
• Tax administration is now the top regulatory burden for small business, says FPB

Cases

• Hok Ltd v HMRC
• R (oao Huitson) v HMRC
• K & R Weber v HMRC
• RCPO v Johnson
• PA Bell v HMRC
• Autoclenz Ltd v Belcher & Others
• G Pratt & Sons v HMRC