Issue: Vol 0, Issue 1113

Analysis

• The tax agenda for March 2012
• CFC focus: Managing risk under the new regime
• CFC reform and the EU
• CFC focus: Overview of the latest draft rules
• CFCs and the finance company partial exemption: opportunities and structures
• The CFC regime and intellectual property
• CFC focus: Perspectives on the new regime
• Salary sacrifice: lessons from Reed

In brief

• Morality, tax avoidance and retrospection

News

• Press watch: 'Barclays hits back over tax avoidance'
• Press watch: 'CBI backs planned tax avoidance measure'
• OTS small business proposals
• New HMRC taskforces
• New avoidance schemes targeted
• Bank levy double taxation relief
• VAT appeals
• SA Donate scheme to close
• Tax credits overpayments
• VAT on caravan pitch rentals
• Stamp taxes
• Agent Update 28
• Asset-backed pension contributions
• Gift aid declarations
• Homeworker expenses
• IHT and charitable giving
• Authorised investment funds
• New governance arrangements for disputes

Cases

• Lord Harewood (The Harewood Estate) v HMRC
• Minister Finansów v Kraft Foods Polska SA
• Van Laarhoven v Staatsecretaris van Financiën
• Varzim Sol-Turismo, Jogo & Animaçao SA v Fazenda Pública
• Eon Aset Menidjmunt OOD v Direktor na Direktsia Obzhalvane i upravlenie na izpalnenieto
• HMRC v Anson (No. 1)
• W Craig v HMRC

One minute with

• One minute with ... Alex Henderson