Issue: Vol 0, Issue 1129

Analysis

• Special focus: The proposed GAAR (1)
• Practice guide: Entrepreneurs' relief, share reorganisations and EIS
• UK Uncut and judicial review
• International briefing for June 2012
• VAT and machine games duty

In brief

• Tax avoidance and morality
• State aid and tax: a new approach
• Real time information and penalties
• Designing a tax regime for a developing country

News

• Staff HMRC properly to deal with tax schemers and evaders, says CIOT President
• Tax bodies welcome progress on statutory residence test
• People and firms: VAT Practitioners Group, Parisi Tax and Francis Clark
• Finance Bill update: Public Bill Committee 26 June
• New NIC rules for airlines and aircrew
• Automatic enrolment into pension schemes: regulations
• Tackle abusive tax schemes or face social unrest, tax lawyer warns
• PAYE Real Time Information pilot: update
• Creative sector tax reliefs: consultation
• Ministers lack the political will to tackle aggressive tax avoidance, says PCS
• Finance Bill: Public Bill Committee 14, 19 and 21 June

Cases

• Greene King plc v HMRC (and related appeal)
• London College of Computing Ltd v HMRC
• JR Hanson v HMRC
• Data Select Ltd v HMRC
• Eamas Consulting LLLP v HMRC
• Tricor plc v HMRC

One minute with

• One minute with ... Peter Cussons

Practice guides

• Practice guide: Entrepreneurs' relief, share reorganisations and EIS

Reports

• Special focus: The proposed GAAR (1)