Issue: Vol 0, Issue 1034

Analysis

• HMRC powers: implementation dates

In brief

• IPT to rise in Emergency Budget?
• Obstacles to ADR in tax disputes
• Needs must: HMRC's creative use of the LSS

News

• Administration and appeals: Agent codes
• VAT: Online returns
• International: Thin cap and CFCs
• Business tax: Indexation allowance
• Number of convictions by HMRC for tax-related offences
• International: Luxembourg agreement
• Personal tax: CGT 'black hole'
• Administration and appeals: Compliance checks and penalties
• Business tax: Bank payroll tax
• Administration and appeals: The making of tax law
• Companies in the news
• Budget statement
• Companies in the news
• Business tax: Businesses wary of cuts
• VAT: Emissions allowances
• Stamp taxes: SDLT relief for first-time buyers

Cases

• Segesta Ltd v HMRC
• Infinity Distribution Ltd v HMRC
• Sumitomo Mitsui Banking Corporation Europe Ltd v HMRC (No 2)
• Interfish Ltd v HMRC
• Massmann v Germany
• Goldman Sachs International v HMRC (No 2)