Issue 1149

Analysis

• The FTT decision in the Rangers FC case on loans from EBTs
• International tax briefing for November 2012
• Sector focus: Infrastructure
• Sector focus: Insurance groups
• Ask an expert: EMI options and entrepreneurs’ relief
• 40 under 40 for 2012/13

In brief

• My Autumn Statement wish list
• Civil conspiracy

News

• Press watch: Osborne lobbies OECD on multinationals' tax
• People and firms: Norton Rose
• Morrisons boss calls for overhaul as Google defends its tax planning
• Accenture’s tax affairs under scrutiny
• ‘Maybe a couple of hundred’ in sham director network
• Offshore secrets: Cable will investigate ‘sham company directors’
• Pensioner tax review: OTS welcomes HMRC improvements
• IFS warns of more spending cuts and tax increases
• Tax reliefs for investment in infrastructure ‘could unlock tens of thousands of jobs’
• Business leaders call for increase in capital allowances
• Panorama and The Guardian reveal 'offshore secrets'
• You are now a higher risk customer, HMRC tells tax avoidance scheme users
• Bank levy: regulations
• VAT and research infrastructure consortia: regulations
• Inheritance tax business property relief: regulations
• Purchased life annuities: regulations
• People and firms: Bird Luckin
• Son of FATCA ‘will deal a huge blow’ to Britain’s tax havens
• Accountants have conspired in allowing ‘leeching of tax’, says Lord Myners
• Tory MP asks FTSE 100 companies to back country-by-country reporting
• Consumers can change multinationals’ tax strategies very quickly, says Sainsbury’s boss

Cases

• Iliffe News & Media Ltd v HMRC (and related appeals)
• Murray Group Holdings Ltd v HMRC (and related appeals)
• HMRC v Volkswagen Financial Services (UK) Ltd
• GP Curran v HMRC (No. 2)
• Kelcey & Hall Solicitors v HMRC

One minute with

• One minute with ... Andy Brown

Ask an expert

• Ask an expert: EMI options and entrepreneurs’ relief

Reports

• Sector focus: Infrastructure
• Sector focus: Insurance groups
• 40 under 40 for 2012/13