Issue: Vol 0, Issue 1115

Analysis

• Special report: Tax in Europe
• Back to basics: Tax on bad debts
• Practice guide: SDLT on lease restructuring
• VAT briefing for March 2012

In brief

• Why legal professional privilege should be extended to clients of chartered accountants
• Louise Higginbottom: Why legal professional privilege matters

News

• PwC defends tax contribution report as Gauke urges companies to 'engage'
• NIC credits: regulations
• Royal Mail pension rights: regulations
• Reporting of savings income: regulations
• Charities: regulations
• VAT online service to close during Easter weekend
• New address for guidance on EIS
• Expenses and benefits, NICs and statutory payments: Toolkits updated
• HMRC guidance updated
• MPs challenge logic behind tax rate in UK-Swiss agreement
• Aggregate tax gap estimate is misleading, say MPs
• Child support: regulations
• ISA limits: regulations
• HMRC increases credit card payment fee
• London Olympics: regulations
• Reform options include a tax-free state pension, says OTS

Cases

• J Davies v HMRC
• S Long v HMRC
• G Laing v HMRC
• National Grid Indus BV v Inspecteur van de Belastingdienst Rijnmond / kantoor Rotterdam
• Kopalnia Odkrywkowa Polski Trawertyn P Granatowicz, M Wąsiewicz spółka jawna v Dyrektor Izby Skarbowej w Poznaniu
• Astoria Properties Ltd v HMRC (and related appeal)

One minute with

• One minute with ... Paul Eagland

Practice guides

• Back to basics: Tax on bad debts
• Practice guide: SDLT on lease restructuring