Issue: Vol 0, Issue 1089

Analysis

• iXBRL: all change already
• Slow growth and high borrowing
• Branch exemption: practical issues
• Bribery Act for Tax Directors
• Protecting the buyer against IHT liabilities
• Practice guide: Mitigating UK withholding tax on debt
• The VAT briefing for August 2011
• Implementing the directive

In brief

• Capital allowances & the low-carbon energy sector

News

• Plumbers Tax Safe Plan: a reminder
• People and firms: OECD; Francis Clark and Winter Rule
• Press watch: corporation tax rates
• HMRC prioritise PAYE overpayments
• Statements of practice updated
• Excise duties: fuel additives
• Doing tax online should never be the only option, says PKF
• Moving direct taxes and VAT online: consultations
• Substantial shareholding exemption ‘uncertainty’
• Agent view may help 'remove' poor tax agents
• HMRC manuals updated
• Junior ISAs: regulations
• HMRC have ‘no plans’ to change time to pay policy
• HMRC to publish banking sector statistics

Cases

• Reddleman Properties Ltd v HMRC
• Mertrux Ltd v HMRC
• GB Forbes v HMRC
• État Belge v Henfling & Others (administrators of Tiercé Franco-Belge SA)
• MZ De Ferranti v HMRC
• Scheuten Solar Technology GmbH v Finanzamt Gelsenkirchen-Süd
• Eclipse Film Partners No 35 Llp v HMRC (No 3)

Practice guides

• Practice guide: Mitigating UK withholding tax on debt