Issue: Vol 0, Issue 1096

Analysis

• ECJ restricts unjust enrichment defence
• Loan relationships: MJP Media case
• International briefing: October 2011
• Practice guide: How to handle disincorporation
• The VAT briefing for October 2011
• Ask an expert: share schemes
• Ask an expert: share schemes

In brief

• Tax measures for growth

News

• People and firms: UHY Hacker Young
• Interest on late paid and overpaid tax: regulations
• Child trust funds: regulations
• Secrecy preserved but tax professionals defend Swiss deal
• HMRC proposes repeal of NIC rule for self-employed teachers and lecturers
• HMRC online downtime
• Tax thresholds and inflation since 1975
• Loss relief reform could affect low income taxpayers, LITRG warns
• Enterprise investment scheme: state aid approval
• Security for PAYE: a reminder
• Single compliance process: trial extended
• Disguised remuneration: NIC rule ‘would impose an impossible burden’
• MEPs divided over financial transaction tax proposal
• Swiss deal is a highly effective solution to tax evasion, says Gauke

Cases

• HMRC v Grattan plc (No 6)
• Popovici v Austria
• R (oao Glenn & Co (Essex) Ltd) v HMRC
• Pending appeals

One minute with

• One minute with ... Michael Conlon QC

Practice guides

• Practice guide: How to handle disincorporation