Issue: Vol 0, Issue 1090

Analysis

• The agenda for September 2011
• Not easy to make the case for tax cuts
• ConDoc on tax treaties anti-avoidance
• Judicial review of the Upper Tribunal
• Goodwill and trade-related premises
• Practice guide: Business property relief for 'groups'
• VAT on salary sacrifice

In brief

• The proposed statutory residence test: a missed opportunity?
• Patent entertaining: the maths behind patent box profits

News

• People and firms: OECD, Baker Tilly, Deloitte, Ryan
• VAT: Reed decision has not changed HMRC view on recruitment agencies
• Scots invite views by 5 September on corporation tax devolution
• Disguised remuneration: draft NIC regulations
• Company cars: advisory fuel rates revised from 1 September
• UK-Switzerland deal is soft on British tax evaders, say campaigners
• UK-Switzerland tax deal is a pragmatic trade-off, says CIOT
• UK-Switzerland tax deal: timeline
• Switzerland agrees to tax British investors’ hidden billions
• HMRC defend zero interest rate on SAYE share option schemes
• Qatar and Belize: double taxation and information exchange
• Tax avoidance schemes: spotlights and consolidated guidance
• Disguised remuneration: HMRC invite ‘urgent comments’ by 2 September
• Agent Update flags fixed late filing penalty
• Enterprise Zones: enhanced capital allowances will be 'limited'
• Customs and excise legislation: consultation
• Tax Journal news will return on Tuesday, 23 August
• Litigation and Settlement Strategy: 45 pages of draft guidance
• Press watch: Eurozone tax plans
• Tax and development: PwC and EC officials defend transfer pricing report
• HMRC arrest five plumbers for suspected tax fraud
• HMRC need to win hearts and minds, say tax bodies
• Chargeable gains: indexation allowance
• Interest concession extended after paper shortage
• Capital allowances anti-avoidance measure is brought forward
• Greed culture encompasses wealthy tax avoiders as well as looters, Oborne claims
• Global economy: Osborne defends tax policies
• HMRC open civil disorder helpline

Cases

• HMRC v Cheshire Employer & Skills Development Ltd (aka HMRC v Total People Ltd)
• HMRC v Anson (aka Swift v HMRC)
• Schofield v HMRC
• Secret Hotels2 Ltd v HMRC
• Field Fisher Waterhouse LLP v HMRC
• Wheels Common Investment Fund Trustees Ltd v HMRC (and related appeals)
• Dr M Charlton v HMRC (and related appeals)

Practice guides

• Practice guide: Business property relief for 'groups'