Issue: Vol 0, Issue 1135

Analysis

• The GAAR: where do we go from here?
• The FTT decision in Greene King: law, accounting and tax
• BAA and the European State aid rules
• QROPS: the latest restrictions
• Transfer pricing briefing for August 2012
• The VAT briefing for August 2012
• Ask an expert: VAT: Single and mixed supplies

In brief

• Anti-avoidance and the EU

News

• FATCA: Model agreement
• Exchange of information and taxpayer confidentiality: OECD reports
• Exchange of information: OECD standard extended
• Tax expert warns against anti-avoidance ‘witch hunt’
• New P46 (Short) for employers
• Company car benefit calculator updated
• People and firms: Menzies, Katten Muchin Rosenman, Lovewell Blake
• Press watch: ‘The backlash against the rich has gone global’
• Collective investment schemes: regulations
• CIOT lists ‘initial points’ on statutory definition of tax residence
• Chartered Institute of Taxation and Institute of Indirect Taxation complete merger
• SAYE schemes pay no interest
• Electricians: HMRC flags deadline as experts continue to question 'amnesties' strategy
• Place of supply of services connected to land: HMRC guidance

Cases

• Linslade Post Office & General Store v HMRC
• Mrs P Franks v HMRC
• DJ Cooper v HMRC (and related appeals)
• Bawaria Motors sp zoo v Minister Finansow
• International Bingo Technology SA v Tribunal Económico-Administrativo Regional de Cataluña
• HMRC v N & Mrs S Gretton (No. 2)

One minute with

• One minute with ... Peter Jackson

Ask an expert

• Ask an expert: VAT: Single and mixed supplies