Issue: Vol 0, Issue 1130

Analysis

• Economics focus: Can we ever be a low-tax economy?
• The tax agenda for July 2012
• The proposed statutory residence test
• Contingency planning for the Eurozone debt crisis
• Back to basics: The substantial shareholding exemption
• Ask an expert: Deferred payment arrangements for employee shares
• Special focus: The proposed GAAR (2)

In brief

• HMRC's use of criminally obtained evidence
• Proposed changes to overseas workday relief

News

• News in brief: 3-4 July
• Edward Troup is appointed Tax Assurance Commissioner at HMRC
• Finance Bill: Report Stage 2 July
• Government-sponsored employee share schemes: consultations
• Exaggerated impression of tax avoidance could erode compliance, HMRC officials warn
• ICAEW chief denounces promoters of abusive tax avoidance schemes
• Finance Bill: Latest version tracks amendments in Public Bill Committee
• Press watch: MPs quiz HMRC officials again over tax disputes

Cases

• A & Mrs G Pope v HMRC
• Bawaria Motors v Minister Finansow
• M Francis v HMRC
• WM Morrison Supermarkets Ltd v HMRC
• Ms K Lomas v HMRC
• Dr N Stanley v HMRC (and related appeal)

One minute with

• One minute with ... Nick Burgin

Ask an expert

• Ask an expert: Deferred payment arrangements for employee shares

Practice guides

• Back to basics: The substantial shareholding exemption

Reports

• Special focus: The proposed GAAR (2)