Issue: Vol 0, Issue 1112

Analysis

• A strategy for the UK tax system
• IFS proposals: roadmap or hard shoulder?
• Tax barriers to attracting senior executives to the UK
• International briefing: February 2012
• Tax policy and foreign-based sportspeople
• Pension top-ups and the new regime
• Practice guide: Tax on debt buybacks

In brief

• VAT exemption for cost-sharing arrangements
• Consortium relief

News

• Press watch: Tax cut proposals are unaffordable, says CBI
• Lectures and teachers: NIC regulations to be repealed
• Smartphones: HMRC invites tax refund claims
• HMRC issues 850,000 late filing penalties
• People and firms: Smith & Williamson
• Double taxation: Singapore
• Double taxation: digest updated
• Department of Health pay deals reignite tax avoidance debate

Cases

• C Huhtala v HMRC (No 2)
• Aberdeen Sports Village Ltd v HMRC
• PEMS Butler Ltd v HMRC
• JN Hanson (Trustee of the William Hanson 1957 Settlement) v HMRC
• ADV Allround Vermittlungs AG v Finanzamt Hamburg-Bergedorf
• First Contact Ltd v HMRC
• HMRC v GKN Group

One minute with

• One minute with ... Jennie Rimmer

Practice guides

• Practice guide: Tax on debt buybacks