Issue: Vol 0, Issue 1094

Analysis

• HMRC on the UK's administration of VAT
• Roundtable discussion: The Green Paper and the future of VAT
• An in-house view: business partnering
• EU VAT rates and compliance information
• Partial exemption for different industry sectors

In brief

• The future of VAT planning

News

• Tax avoidance scheme disclosures: breakdown by type of promoter
• Air passenger duty cut for Northern Ireland
• National minimum wage: regulations
• Working Together on the 31 October deadline
• Press watch: Scotland
• Residence and domicile: tax bodies call for clarity
• Detailed CFC reform proposals disappoint CIOT
• HMRC seeks to boost disappointing NIC holiday take-up
• People and firms: The VAT Consultancy
• People and firms: Alvarez & Marsal Taxand
• SAYE share option schemes: bonus rates reduced
• Extended business records checks programme will waste time, says PKF
• More funding would help HMRC reduce the tax gap, says PKF

Cases

• Ms J Wade v HMRC
• OAO Neftyanaka Kompaniya Yukos v Russia
• Ministre du Budget, des Comptes publics et de la Fonction publique v Accor SA
• Schulz-Delzers & Schulz v Finanzamt Stuttgart III
• Tower Perkins Products & Services Ltd v HMRC

One minute with

• One minute with... Sara Luder

Practice guides

• Partial exemption for different industry sectors