Issue: Vol 0, Issue 1117

Analysis

• Budget analysis: Anti-avoidance: the proposed GAAR
• Budget analysis: Property
• Budget analysis: SMEs
• Budget analysis: Stamp taxes
• Budget analysis: VAT
• Budget tax tables
• Budget analysis: The City
• Budget analysis: Corporate (UK)
• Budget analysis: Dispute resolution
• Budget analysis: The economy
• Budget analysis: Employment taxes
• Budget analysis: The environment
• Budget analysis: International corporate
• Budget analysis: Policy issues
• Budget analysis: Private client
• Budget analysis: Duties

In brief

• Budget comment
• Budget 2012: What's missing?
• Budget: Changes to capital distributions
• Budget: Changes to HMRC's information powers
• Budget: Ticking enough of the right boxes
• Budget: Planning for the end of the 50% rate

News

• People and firms: Grant Thornton
• Press watch: Cash for access
• Car fuel benefit: regulations
• Seed Enterprise Investment Scheme: HMRC guidance
• Excise duty and use of red diesel: HMRC guidance
• EC challenges corporation tax exit charge on transfer of residence
• Life insurance companies: draft anti-avoidance legislation
• Plant and machinery long fund leases: draft anti-avoidance legislation
• Sale of lessor companies and tonnage tax: draft legislation
• Inheritance tax and offshore trusts: draft anti-avoidance legislation
• Inheritance tax and corporate settlors: draft anti-avoidance legislation
• Stamp duty land tax and sub-sales: draft anti-avoidance legislation
• Site restoration payments: draft anti-avoidance legislation
• VAT, self storage and listed buildings: draft anti-forestalling charge
• VAT car fuel scale charges: regulations
• VAT registration limits: regulations
• HMRC concessions: Notice 48 rewritten
• Intrastat changes: HMRC guidance
• Appointment as non-judge member of appeal tribunal: regulations
• Landfill tax: regulations
• Transfers to overseas pension schemes: regulations
• Capital gains tax annual exempt amount: regulations
• Budget press watch: What the papers say
• Cyber crime team tackles tax repayment fraud
• Capital allowances and business premises: regulations
• Class 2 NICs for share fishermen: regulations

Cases

• HMRC v Pendragon plc (and related appeals)
• HMRC v S & I Electronics plc (and cross-appeal)
• David Peters Ltd v HMRC
• European Commission v Portuguese Republic
• Macaw Properties Ltd v HMRC
• ADSITS Balkan & Sea Properties v Direktor na Direktsia Obzhalvane i upravlenie na izpalnenieto (and related appeal)
• Gosling Leisure Ltd v HMRC
• GM Wildin v HMRC

One minute with

• One minute with ... Ashley Greenbank