Issue: Vol 0, Issue 1100

Analysis

• Roundtable discussion: tax competitiveness and CFC reform
• International briefing: November 2011
• Preparing for Real Time Information
• The VAT briefing for November 2011
• Ask an expert: International transfer of property

In brief

• Esporta Ltd v HMRC: VAT on membership fees

News

• Tax avoidance disclosure numbers in decline
• HMRC shows ‘scant regard’ for those unable to file online, says CIOT
• People and firms: Aspen Insurance
• HMRC launches five new anti-evasion task forces
• Impact of tax reliefs: PwC survey
• Budgeting for tax: HMRC guidance
• SDLT returns: new guidance
• DWP announces phased transition to universal credit
• Disguised remuneration: technical guidance
• VAT input tax toolkit updated

Cases

• Total Mauritius Ltd v Mauritius Revenue Authority
• T Singh v HMRC
• AJ Clarke v HMRC
• Inter-Mark Group sp. z o.o. sp. komandytowa v Minister Finansów
• Tanoarch sro v Daňové riaditelstvo Slovenskej republiky
• Finanzamt Essen Nord-Ost v GFKL Financial Services AG
• Esporta Ltd v HMRC

One minute with

• One minute with ... Pete Miller