Issue: Vol 0, Issue 1111

Analysis

• Finance Bill 2012: the UK Patent Box regime
• The new Contractual Disclosure Facility
• Reviewing Member State support for the FTT
• Back to basics: Corporate tax residence
• VAT briefing for February 2012
• Ask an expert: De-grouping charges and schemes of reconstruction

In brief

• Lansdowne & discovery assessments
• UK's abolition of mistake of law remedy challenged
• FATCA developments

News

• Alternative Dispute Resolution trial extended
• HMRC launches Electricians Tax Safe Plan
• EC says cooperation on FATCA advances promotion of automatic information exchange
• Public Accounts Committee reads HMRC provision as tax written off
• Chargeable gains of companies: RPI for January 2012
• People and firms: MHA MacIntyre Hudson and Tolley Exam Training
• HMRC rewrites guidance on disclosure of tax avoidance schemes
• Press watch: Bankers arrested in tax fraud investigation
• Tax adviser jailed for 18 months for attempted £70m fraud
• Security for payment of PAYE: reminder
• Research and development payments to overseas bodies: regulations

Cases

• ITV Services Ltd v HMRC
• PJ Wright v HMRC (No 4)
• Ocean Charters Ltd v HMRC
• Terletskaya v Ukraine
• HMRC v Atlantic Electronics Ltd (No 3)
• MD Cotter v HMRC

One minute with

• One minute with ... Anthony Thomas

Practice guides

• Back to basics: Corporate tax residence