Issue: Vol 0, Issue 1144

Analysis

• Private client briefing for October 2012
• The income tax rules on interest
• Practice guide: Returns of value to shareholders
• Sector focus: Pharmaceutical companies
• International tax briefing for October 2012
• Ask an expert: Mitigating CGT by EIS or SEIS reinvestment

In brief

• Tax on multinational businesses
• Tax deductions for commercial penalties
• The proposed creative industries tax relief

News

• Press watch: Financial transactions tax
• VAT notices updated
• People and firms: HM Treasury
• Disclosure of tax avoidance schemes regime: HMRC guidance updated
• Ten member states back EU financial transactions tax
• Controlled foreign companies, debt cap, insurance companies and oil tax: draft regulations
• UK and Brazil sign TIEA
• Beneficial ownership: OECD revisions do little to increase clarity, says PwC
• Child benefit and child tax credit: regulations
• UK Uncut targets Starbucks over tax arrangements

Cases

• HMRC v FCE Bank PLC
• G Bowman (t/a the Janitor Cleaning Co) v HMRC
• J & Mrs S Regan v HMRC
• D Regan v HMRC
• PIGI – Pavleta Dimova PT v Direktor na Direktsia ‘Obzhalvane I upravlenie na izpalnenieto’ – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite
• HMRC v UK Storage Company (SW) Ltd
• Lok’nstore Group PLC v HMRC
• Ms R Theurer v HMRC
• Goodtime Print & Design Ltd v HMRC

One minute with

• One minute with ... Michael Sherry

Ask an expert

• Ask an expert: Mitigating CGT by EIS or SEIS reinvestment

Practice guides

• Practice guide: Returns of value to shareholders

Reports

• Sector focus: Pharmaceutical companies