Issue: Vol 0, Issue 1114

Analysis

• Tax and the City: March 2012 briefing
• ADR and its role in tax litigation
• What can you legitimately expect?
• CFCs: the Gateway update
• How to handle tax on transaction costs
• Back to basics: VAT on deemed supplies

In brief

• PLCs and tax privacy
• OTS review of tax advantaged employee share schemes

News

• Tax professionals urge Chancellor to simplify government-approved share schemes
• ActionAid slams CFC reform as poll shows support for action to tackle avoidance
• HMRC will not appeal against VAT decision on photo books
• People and firms: MHA Macintyre Hudson
• People and firms: OECD
• Barclays: MPs to 'investigate' government's use of retrospective legislation
• Annual maxima for NICs: regulations
• Intrastat: regulations
• Small personal pension pots: regulations
• Tax credits and tribunal functions: regulations
• People and firms: Eversheds
• People and firms: Pump Court Tax Chambers
• CFC reform: Treasury invites views on improvements to Gateway
• Advisory fuel rates increased for company cars running on diesel
• Information exchange: Grenada
• Error took Scotland outside the scope of landfill tax
• VAT and insolvency services: HMRC guidance

Cases

• AH Field (Holdings) Ltd v HMRC
• Shop Direct Group Ltd v HMRC (and related appeals)
• TMF Trustees Singapore Ltd (aka Equity Trust Singapore Ltd) v HMRC
• R (oao Bampton Group Ltd) v King (HMRC) (and related applications)
• R Kimber v HMRC
• Ms L Stones v HMRC

One minute with

• One minute with ... Dermot Callinan

Practice guides

• How to handle tax on transaction costs
• Back to basics: VAT on deemed supplies