Issue: Vol 0, Issue 1122

Analysis

• Tax and the City briefing for May 2012
• The Ramsay principle: where are we now?
• CFCs around Europe
• Accounting for VAT on e-commerce
• Ask an expert: corporate partners and loans made to companies
• Philips Electronics and UK group relief

In brief

• Amendments to the UK/Swiss tax agreement
• HMRC governance

News

• Scotland Act 2012: HMRC guidance
• PAYE returns due by 19 May: further reminder
• Tax avoidance disclosures edge upwards ahead of GAAR consultation
• VAT guidance updated
• VAT relief for supplies to research infrastructure consortia: consultation
• Tax credits renewal deadline: HMRC reminder
• People and firms: Deloitte
• Transfer of pension savings to Guernsey schemes: regulations
• Electricians Tax Safe Plan: reminder
• Skipton Fund payments: regulations
• Country by country reporting is essential for detection of tax avoidance, say MEPs
• Common corporate tax base should be compulsory for large groups, say MEPs
• Campaigners upstage tax professionals at transparency forum

Cases

• Eclipse Film Partners No. 35 LLP v HMRC
• J Bentley v HMRC
• DA Perks v HMRC
• TSD Design Development Engineering Ltd v HMRC
• Lebara Ltd v HMRC
• Emblaze Mobility Solutions Ltd v HMRC (No. 2)
• NE Quashie v Stringfellows Restaurants Ltd

One minute with

• One minute with ... John Whiting

Ask an expert

• Ask an expert: corporate partners and loans made to companies