Issue: Vol 0, Issue 1097

Analysis

• M&S: cross-border group relief
• Practice guide: handling commissionaire structures
• Tax and the City: October 2011 update
• Ask an expert: enquiries into CT returns

In brief

• FATCA: why the US leads the global trend against tax evasion
• Real time information: the key points for business

News

• Bank levy: protected deposits
• Permanent establishment: OECD consultation
• Air passenger duty cut for Northern Ireland confirmed
• Air passenger duty haul
• People and firms: KPMG, Deloitte, Whyatt Pakeman
• Tax evasion: prosecutions
• MPs continue to probe HMRC handling of tax settlements
• China: draft regulations
• Chargeable gains: indexation allowance
• HMRC targets HSBC Geneva acccount holders
• The Netherlands and Aruba: regulations
• Liberia: regulations
• The Netherlands and Curaçao, Sint Maarten and the BES Islands: regulations
• Mauritius: regulations
• Tax haven network makes UK the top ‘secrecy jurisdiction’, says TJN
• South Africa: regulations
• Enterprise investment scheme: regulations
• Hartnett denies misleading MPs and says sorry for interest ‘mistake’
• Hartnett under pressure over Goldman Sachs tax settlement

Cases

• HMRC v Marks & Spencer plc (No.3) (and cross-appeal)
• Talentcore Ltd (t/a Team Spirits) v HMRC
• Huhtala v HMRC
• HMRC v Rochdale Drinks Distributors Ltd
• Volkswagen Financial Services (UK) Ltd v HMRC (No. 2)
• Westbeach Apparel UK Ltd v HMRC

One minute with

• One minute with ... James Bullock

Practice guides

• Practice guide: handling commissionaire structures