Issue: Vol 0, Issue 1103

Analysis

• Perspectives on the GAAR report
• Economics focus: Peering through the Autumn Statement gloom
• Ask an expert: Winding up a company on retirement

In brief

• Perspectives on the Autumn Statement
• Perspectives on the GAAR report

News

• VAT: Wishing on a Star
• Company cars: advisory fuel rates from 1 December
• Press watch: Seed enterprise investment scheme
• Tax consultations and draft Finance Bill 2012: Your A-Z guide
• Autumn statement: Key business tax announcements
• Autumn statement: Key personal tax announcements
• Pensions tax relief measure to take effect from 29 November
• Press watch: Autumn statement (3)
• Brussels is ‘threatening to sue’ over UK-Swiss tax deal
• Eurodad steps up campaign for country-by-country reporting
• People and firms: KPMG
• People and firms: Smith & Williamson completes acquisition of BTG Tax
• Press watch: Autumn statement (2)
• Press watch: Autumn statement
• KPMG survey suggests progress on UK tax competitiveness
• Employers wanted for PAYE Real Time Information pilot

Cases

• AB v HMRC
• Ms M Woods v HMRC
• Harleyford Golf Club v HMRC
• John Mander Pension Trustees Ltd v HMRC
• Khalil Opticians Ltd v HMRC
• Master & Fellows of St Mary Magdalene College in the University of Cambridge v HMRC
• European Commission v Government of Gibraltar (and related appeal)