Issue: Vol 0, Issue 1133

Analysis

• Special report: Key US tax issues
• HMRC’s view on perpetual debt
• International briefing for July 2012
• Back to basics: Tax on the winding up of a company
• Ask an expert: expenditure incurred for corporate intangibles reinvestment relief

In brief

• VAT on discretionary portfolio management
• Tax liability and criminal confiscation
• The consultation on ESC A19

News

• Tax avoidance: ICAEW helpsheet reminds members to consider public interest
• People and firms: HMRC
• Press watch: ‘Bank secrecy masks a world of crime and destruction’
• HMRC consults on tougher tax avoidance scheme disclosure rules
• Government targets ‘cowboy advisers’ selling tax avoidance schemes
• Chartered accountants promoting aggressive tax avoidance 'could be struck off'
• Gauke fails to understand reality behind cash-in-hand, say traders
• DOTAS and NICs
• Finance Act 2012 published
• Betting and gaming
• SDLT: consideration
• SDLT avoidance
• Gaming duty
• Customs information
• VAT regulations
• Red diesel
• VAT and transport
• CTFs and ISAs
• Business investment relief
• Gilt-edged securities
• Scotland Act 2012: regulations
• Charities
• British Waterways
• Indexation
• EIS and VCTs
• Pension schemes
• PAYE and RTI
• Foreign currency

Cases

• Bloomsbury Wealth Management LLP v HMRC
• Mahagében kft v Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Főigazgatósága
• Littlewoods Retail Ltd v HMRC (and related applications)
• C Collins v HMRC
• Test Claimants in the FII Group Litigation v CIR (No 2)

One minute with

• One minute with ... Fiona Heron

Ask an expert

• Ask an expert: expenditure incurred for corporate intangibles reinvestment relief

Practice guides

• Back to basics: Tax on the winding up of a company