Issue: Vol 0, Issue 1134

Analysis

• The tax agenda for August 2012
• Ask an expert: SSE and joint venture company arrangements
• Economics focus: Cutting public borrowing is a hard slog

In brief

• Oil tax: fixing future reliefs – Part II
• Foreign dividends and the FII GLO case

News

• VAT and insolvency: HMRC guidance
• Press watch: ‘Radical tax reform sought to help lower paid’
• Plans to restrict income tax loss reliefs are put on hold
• Non-resident companies and transfers of assets abroad: consultation
• Collective investment: draft regulations
• Plumber jailed for 12 months for tax evasion
• Treasury minister’s wife is not a ‘tax avoidance lawyer’, says LexisNexis
• Office of Tax Simplification seeks further input on employee share schemes
• HMRC staff begin work to rule
• ‘Smart alec’ tax avoidance schemes must stop, says ICAS President
• Tax agents asked to use ‘signpost headings’ in letters to HMRC
• Tax relief for investment in North Sea gas
• Overseas pension schemes: ROSIIP group litigation order
• HMRC’s Agent Update to incorporate ‘Working Together’
• HMRC defends payments to informants
• Some householders paying traders in cash may be colluding in tax fraud, says CIOT
• Advisers promoting ‘abusive tax avoidance’ schemes may be accused of mis-selling, says STEP

Cases

• Aspect Capital Ltd v HMRC
• Enterprise Inns plc v HMRC (and related appeal)
• DTZ Zadelhoff vof v Staatssecretaris van Financiën
• EMS-Bulgaria Transport OOD v Direktor na Direktsia Obzhalvane i upravlenie na izpalnenieto Plovdiv
• JJ Komen en Zonen Beheer Heerhugoward BV v Staatssecretaris van Financiën
• MR Khan (t/a Khan Tandoori II) v HMRC (and related appeal)
• Ben Nevis (Holdings) Ltd v HMRC (and related appeals)
• MR Khan (t/a Khan Tandoori II) v HMRC (and related appeal)

One minute with

• One minute with ... Clive Fathers

Ask an expert

• Ask an expert: SSE and joint venture company arrangements