Issue: Vol 0, Issue 1107

Analysis

• Consultation: is it having the desired effect?
• Tax and the City: January 2012 briefing
• PA Holdings and dividends for employees
• Capital allowances changes for 2012
• Littlewoods: compound interest claims
• CTA & ATT exam results
• Ask an expert: Termination payments

In brief

• Tax treaties and the GAAR
• EU Treaty tax planning for HNWIs
• VAT on payment collection services
• Lessons from Bibby

News

• Press watch: Mitt Romney
• People and firms: Brown Butler, Devereux, Ernst & Young
• Oil industry chief calls for urgent measures to stimulate investment
• VAT updates
• Consultation indicates support for devolution of corporation tax to Northern Ireland
• Investing in Northern Ireland: HMRC guidance
• Chargeable gains: indexation allowance
• Tax fraud: HMRC launches contractual disclosure facility
• VAT online: regulations
• PAYE electronic payments due on 22 January: HMRC reminder
• Former HMRC Chief Executive Lesley Strathie has died
• Caravan pitches: regulations
• Treasury blocks post-cessation relief scheme
• Finance Bill to be published on 29 March
• Press watch: Financial transaction tax
• HMRC manuals updated

Cases

• Dr P Broome v HMRC
• J Mazurkiewicz v HMRC
• W Chapman v HMRC
• Littlewoods Retail Ltd v HMRC (and related applications)

One minute with

• One minute with ... Paul Morton

Ask an expert

• Ask an expert: Termination payments