Issue: Vol 0, Issue 1098

Analysis

• Gaines-Cooper: the decision
• Update on the UK/Swiss Tax Agreement
• The private client briefing for October 2011
• Updates to HMRC's International Manual
• Alternatives to EBTs for non-doms & HNWIs
• VAT and student accommodation
• Ask an expert: capital allowances

In brief

• The Scotland Bill: why should non-Scottish based businesses care?
• CFC ConDoc: observations on the HMRC analysis of EU law

News

• Press watch: Diageo
• People and firms: Ernst & Young
• Vatican calls for financial transaction tax as trade groups criticise EC proposal
• HMRC manuals updated
• ISA limits increased
• HMRC urges employers to get P35 right
• Paper tax returns: 31 October deadline
• Customs: regulations
• Manufactured overseas dividends: regulations
• Taxpayer confidentiality: Hartnett sets out HMRC view for MPs
• Gaines-Cooper decision highlights need for certainty on residence, say experts

Cases

• HMRC v FCE Bank plc
• Mindpearl AG v HMRC
• T Bhadra (t/a Admirals Locums) v HMRC
• Land Securities plc v HMRC
• R (oao Davies & James) v HMRC; R (oao Gaines-Cooper) v HMRC
• Cumbria County Council v HMRC
• E Fountain v HMRC
• Innocent Ltd v HMRC (No 2)

One minute with

• One minute with ... Francesca Lagerberg