Issue: Vol 0, Issue 1101

Analysis

• Tax and the City: November 2011 briefing
• Infrastructure projects and taxation
• Back to basics: Permanent establishments
• Rank and fiscal neutrality
• Ask an expert: Discovery assessment regarding amortisation of goodwill

In brief

• Is it a loan? Lessons learned from MJP Media

News

• Winners and losers in operational integration of tax and NICs
• HMRC invites agents to discuss £3,000 PAYE threshold
• Film tax relief extended
• Chargeable gains: indexation allowance
• MPs approve Office of Tax Simplification appointments
• HMRC staff survey: 35,000 abstentions
• Ex-policeman jailed for VAT fraud
• People and firms: HMRC
• Press watch: CBI steps into 'tax avoidance row'
• Tax advisers defend links to the City of London
• Protestors interrupt Hartnett’s speech at Tax Journal conference
• Strathie steps down as HMRC Chief Executive

Cases

• Weight Watchers (UK) Ltd v HMRC (and related appeals)
• P Duckmanton v HMRC
• HMRC v The Rank Group plc
• S Barker v HMRC (and related appeals)
• B & D Foulser v HMRC

One minute with

• One minute with ... Stephen Hoyle

Practice guides

• Back to basics: Permanent establishments