Issue: Vol 0, Issue 1131

Analysis

• Back to basics: Transfer pricing and business restructuring
• The transfer pricing briefing for July 2012
• EU law, CFCs and the code of practice for banks
• Cross-border assistance in the collection of taxes
• Offshore taxing rights
• The VAT briefing for July 2012
• Ask an expert: Transfer of goodwill impairment

In brief

• Creative industries tax reliefs

News

• VAT and e-books: infringement action
• FSA warned Barclays of reputational risk arising from tax avoidance
• People and firms: Macfarlanes
• Press watch: Real Time Information pilot
• Decommissioning relief for oil and gas companies: consultation
• VAT and other indirect tax updates: 10 July
• Tax credits appeals: consultation
• GAAR: Consultation draft is excellent, Aaronson tells government
• Experts question tax return obligation to consider general anti-abuse rule
• HMRC taskforces target Scottish pubs and clubs
• Review of extra-statutory concession A19: consultation
• Finance Bill goes to the House of Lords
• STEP chief executive backs Izza in quarrel over ‘aggressive’ tax avoidance

Cases

• A Gomez Rubio v HMRC
• Slush Puppie Ltd v HMRC
• KO Pflum v HMRC
• B Nevis v HMRC
• M Williams v HMRC

One minute with

• One minute with ... Chris Sanger

Ask an expert

• Ask an expert: Transfer of goodwill impairment

Practice guides

• Back to basics: Transfer pricing and business restructuring