Issue: Vol 0, Issue 1104

Analysis

• Finance Bill 2012: comment on the key draft measures
• Ask an expert: Research and development allowances
• VAT briefing for December 2011
• First-tier Tribunal Rule 18: collective law?
• Offshore funds: practical problems

In brief

• Finance Bill 2012: comment on the key draft measures
• Schriever: the grant of a lease and TOGCs
• The road to PAYE
• The decision of the ECJ in National Grid Indus: is the UK migration charge contrary to EU law?

News

• Budget 2012
• Finance Bill 2012: draft clauses
• Finance Bill 2012: Your guide to the key draft measures
• Self-assessment guidance
• People and firms: Nexia International
• Armed forces benefits
• Preserved pensions revaluation
• ISA reinstatement proposals
• Employee share schemes
• Pensions auto-enrolment
• Indexation allowance
• Non-doms and statutory residence test
• Certificate of residence
• Ring-fence expenditure
• Covered bonds
• Bank Levy: netting arrangements
• Finance Bill 2012
• Press watch: HMRC 'whistleblower'
• Group distributions in the EU
• Disclosure initiatives
• Cost-sharing exemption
• SME compliance checks
• VAT registration reminder
• Treasury confirms higher rate threshold freeze for 2012/13

Cases

• Firstpoint (Europe) Ltd v HMRC
• Harrier LLC v HMRC
• Findel plc v HMRC
• United Biscuits (UK) Ltd v HMRC
• Finanzamt Lüdenscheid v Schriever
• M Gilbert (t/a United Foods) v HMRC
• HMRC v PA Holdings Ltd (and cross-appeal)

Ask an expert

• Ask an expert: Research and development allowances