Issue: Vol 0, Issue 1099

Analysis

• Ask an expert: Convertible loan notes
• Danfoss: reclaiming VAT & duty refunds
• Stamp duty & SDRT
• How to handle tax on travel and subsistence
• Samarkand: a question of trading
• A big moment for George Osborne

In brief

• Mediation in larger scale cases: taxpayers should beware of the emperor bearing gifts
• Non-domicile status: can we talk about it?

News

• Press watch: HMRC and Goldman
• Anti-avoidance legislation figures
• Junior ISA launched
• Research and development reliefs: assurance pilot
• Tax agent strategy steering group
• Former ATT President charged with tax fraud
• PAYE underpayments: guidance for taxpayers
• Tax body president resigns over HMRC investigation
• Agent Update: PAYE coding notices online
• Caravans and VAT: concessions withdrawn
• Caravans and VAT: concessions withdrawn
• Customs penalties: regulations

Cases

• N Deluca v HMRC
• D Parker v HMRC
• EC Commission v Federal Republic of Germany
• DJ Windsor & Co v HMRC
• Brunel Motor Co Ltd v HMRC (and related appeal)
• J Halnan v HMRC (and related appeal)
• Samarkand Film Partnership No 3 v HMRC (and related appeals)
• Farnell Electronic Components Ltd v HMRC
• Powerlaunch Ltd v HMRC

Practice guides

• Stamp duty & SDRT
• How to handle tax on travel and subsistence