Issue: Vol 0, Issue 1116

Analysis

• International briefing: March 2012
• Mazurkiewicz and receipts of interest
• Back to basics: Foreign entity classification
• Practice guide: Place of supply of services

In brief

• Budget: Reaction

News

• Budget summary: Your impartial, need-to-know guide to the tax measures
• Budget: Income tax rate cut but reliefs capped
• Budget: Further corporation tax rate cut 'will change perceptions'
• Indexation: RPI for February 2012
• Tax credits: regulations
• Data-gathering powers: regulations
• HMRC unveils disclosure facility for online traders
• PAYE and NICs: TIINs and Basic PAYE Tools
• PAYE and Real Time Information: regulations
• National insurance contributions: regulations
• Class 2, 3 and 4 NIC rates and limits: regulations
• Lecturers and teachers: regulations
• Class 1 NIC limits and thresholds: regulations
• ISA limits: regulations
• Shared lives carers: regulations
• People and firms: Baker Tilly

Cases

• HMRC v First Nationwide
• EL Flood & Sons Partnership v HMRC
• Investment Trust Companies v HMRC
• Dr AA Majid v HMRC
• M Prince v HMRC (and related appeals)

One minute with

• One minute with ... Stephen Fiamma

Practice guides

• Back to basics: Foreign entity classification
• Practice guide: Place of supply of services