Issue: Vol 0, Issue 1126

Analysis

• Tax and the City briefing for June 2012
• Transfer pricing briefing for June 2012
• Preparing for the patent box
• VAT on vouchers
• Ask an expert: UK tax on seconded employees

In brief

• VAT reprieve for camping and pie industries
• U-turn announced on charity relief cap
• Mansworth v Jelley and trust in HMRC

News

• News in brief: 1-6 June
• Press watch: HMRC and big business
• Income tax and NICs consultation delayed
• Annual charge on high value properties: consultation
• HMRC taskforces target cash trades and property sector
• Landfill tax guidance was misunderstood, says HMRC
• VAT invoices: consultation
• Osborne scraps plan to cap tax relief for donations to charity
• Company cars: Advisory fuel rates revised from 1 June

Cases

• HMRC v Forde & McHugh Ltd
• Re A Oy
• C Irby v HMRC
• My Secrets Ltd v HMRC
• Wirral Independent Recycling Enterprise Ltd v HMRC
• David A Marshall Jeweller Ltd v HMRC

One minute with

• One minute with ... Colin Hargreaves

Ask an expert

• Ask an expert: UK tax on seconded employees