Issue: Vol 0, Issue 1125

Analysis

• Economics focus: Greece is still the word
• The tax agenda for June 2012
• The FII GLO Supreme Court judgment
• Review of HMRC’s SAO guidance manual
• IR35: new guidance and consultation
• The impact of the VAT cost-sharing exemption
• Ask an expert: A generous retiring partner

In brief

• Reflections on my year as CIOT President
• FII case back to Europe again

News

• People and firms: CIOT and Institute of Indirect Taxation
• Four Taxation awards go to Low Incomes Tax Reform Group members
• Finance Bill: Government tables 72 amendments to CFC rules
• Capital allowances, income tax losses and private expenditure: HMRC toolkits updated
• MPs' report should have gone further on job cuts, says senior HMRC staff union
• Withdrawing a notice to file a tax return: consultation
• Unauthorised unit trusts: consultation
• Entertainers and sportspeople: regulations
• Enterprise Management Incentives: regulations
• HMRC must consider the impact of any further staff cuts, say MPs

Cases

• Test Claimants in the FII Group Litigation v CIR (No 2)
• MJ & Mrs BA Harte v HMRC
• T Jones v HMRC
• ERF Ltd v HMRC
• Scottish Football League v HMRC
• HMRC v The Football League Ltd

One minute with

• One minute with ... Adrian Shipwright

Ask an expert

• Ask an expert: A generous retiring partner