Issue: Vol 0, Issue 1093

Analysis

• Tax and the City: September 2011 update
• The private client briefing for September 2011
• HMRC's guidance on the SSE trading tests
• Share plans and disguised remuneration
• Explainaway: the unallowable purpose test
• VAT on temporary employment costs

In brief

• Wise action on HMRC service issues
• Resolving tax disputes: the third way ...
• Withdrawal of tax treaties anti-avoidance proposed legislation
• Tax issues on the implementation of the Vickers report

News

• Temporary VAT reduction accounts for smaller tax gap, says HMRC
• People and firms: RSM Tenon
• Bearer shares and delays blot UK record on information exchange
• Information exchange: OECD peer reviews
• HMRC manuals updated
• Mutual assistance in tax recovery: consultation
• HMRC need to address ‘two tier’ system of tax agents, says Tax Faculty
• Tax system favours more fragile balance sheets, says Mirrlees review
• Self assessment penalties are changing: a reminder
• Small profits rate toolkit updated
• Postal services zero-rating: regulations
• Government blocks avoidance involving manufactured overseas dividends
• Expenditure on R&D by SMEs: regulations
• Members of the armed forces: regulations
• Carrier bags: regulations
• National Savings investment account: regulations
• Tax bodies welcome new collaboration to tackle HMRC service delivery issues

Cases

• T Sathesh-Kumar v HMRC
• Slaby v Minister Finansów; Kuc v Dyrektor Izby Skarbowej w Warszawie
• Croall Bryson & Co Ltd v HMRC
• Lady & Kid A/S v Skatteministeriet (and related appeals)
• Lidl & Companhia v Fazenda Pública
• DS & Mrs CA Pinion v HMRC
• EA & A Manisty (Trustees of the EA Manisty FURBS Trust) v HMRC
• Tower Leasing Ltd v HMRC

One minute with

• One minute with ... Bill Dodwell