Issue: Vol 0, Issue 1132

Analysis

• Private client briefing for July 2012
• Tax and the City briefing for July
• Taxpayer pleads anti-avoidance rule or Ramsay
• Ask an expert: Business property relief on sale of chain of pubs

In brief

• The proposed cap on income tax reliefs
• The tax affairs of listed companies

News

• Consultation on the proposed cap on income tax reliefs
• Excise duty rates
• Capital allowances orders
• Tax agents lack awareness of HMRC services, says Tax Faculty
• Tax avoidance row breaks out on two fronts at ICAEW
• VAT feature is added to Business Tax Dashboard
• Electronic PAYE and Class 1A NIC payments due 22 July: HMRC reminder
• HMRC launches online tutorial for farmers
• VAT toolkits updated
• DOTAS information regulations
• Pensions
• ERS bulletin
• IHT charges on trusts
• Authorised investment funds regulations
• Cyclists' breakfasts
• 22 July reminder
• Indexation: RPI for May
• Proposed cap on income tax reliefs

Cases

• HP Schofield v HMRC
• P Matthews v HMRC
• W Stockler v HMRC
• Next Distribution Ltd v HMRC (and related appeals)
• Hoardweel Farm Partnership v HMRC
• C Johnson v HMRC

Ask an expert

• Ask an expert: Business property relief on sale of chain of pubs