Issue: Vol 0, Issue 1145

Analysis

• Economics focus: Is this when the real recovery begins?
• The tax agenda for November 2012
• Economic concepts and corporate taxes
• Sector focus: The property sector
• Higher education: widening the exemption
• Ask an expert: ‘Lead case’ appeals

In brief

• Unwarranted conduct
• Tax treaties and consortium relief
• VAT rate shopping

News

• Basel III and tier two capital: draft legislation
• People and firms: Throgmorton
• Press watch: ‘Lagarde list editor attacks “sick” Greek system’
• Transparency and exchange of information: OECD update
• FATCA deadlines extended
• Proposed cap on income tax reliefs is ‘more of a blunderbuss’, CIOT warns
• HMRC to send a million child benefit charge letters
• EC refers UK anti-avoidance rules to European court
• Controlled foreign companies: draft guidance
• CFCs and debt cap rules: draft regulations
• Second former Vantis tax adviser jailed for fraud

Cases

• Explainaway Ltd v HMRC (and related appeals)
• M Buzzoni (Kamhi’s Executor) v HMRC (and related appeals)
• A Tanjoukian v HMRC
• Pinevale Ltd v HMRC
• HMRC v Hok Ltd
• Derek Evans Settlement v HMRC
• Skywell UK Ltd v HMRC

One minute with

• One minute with ... Paul Aplin

Reports

• Sector focus: The property sector