Issue: Vol 0, Issue 1119

Analysis

• FB 2012 changes to the REIT regime
• Advance Thin Cap Agreements
• Back to basics: Double tax treaties
• A changing European landscape
• Changes to stock transfer form certificates
• Ask an expert: VAT on hot food
• VAT briefing for April 2012

In brief

• Expert evidence of an employee
• Investment Trust Companies and VAT recovery

News

• MPs question use of retrospective legislation and impact of corporation tax cut
• HMRC to appear in court over Goldman Sachs tax settlement
• People and firms: HMRC Head of Profession
• Property Authorised Investment Funds: draft regulations
• Corporation tax at 5.5% is ‘almost government-approved avoidance’, says tax adviser
• Press watch: ‘Big five internet firms paid 0.8pc tax on UK profits’
• Indexation: RPI for March 2012
• Press watch: ‘Philanthropy is no alternative to paying tax’
• HMRC asks taxpayers to defer non-urgent telephone calls
• Ministers defend tax reliefs cap as charities and donors demand rethink
• HMRC reminder for PAYE due on Sunday 22 April
• HMRC updates main guide to VAT
• PAYE Real Time Information pilot goes live

Cases

• S Collins (t/a Unique Vehicles) v HMRC
• Wrag Barn Golf & Country Club v HMRC
• A Nowosielski v HMRC
• B Bimson v HMRC
• J Frye v HMRC
• G Reid v HMRC
• T Coffey (t/a Coffey Builders) v HMRC
• M Howes v HMRC

One minute with

• One minute with... Heather Self

Practice guides

• Back to basics: Double tax treaties