Issue: Vol 0, Issue 1060

Analysis

• Tripartite arrangements after LMUK and Baxi
• US tax changes affecting UK funds
• DCC Holdings and statutory fictions
• FB 2011: financial products avoidance
• FB 2011: disguised remuneration

In brief

• Tax appeals and judicial review: Reed Employment Plc
• Reviewing Upper Tribunal decision in Airtours
• OTS: interim report on review of reliefs

News

• MICEX stock exchange
• Press watch: Barclays
• Tax havens ‘have declared war on honest people’
• People and firms: CIOT
• Ordinary residence: Revised guidance includes ‘important changes'
• VAT accounting schemes: revised notices
• CGT and dormant accounts: regulations
• Bank Levy: draft guidance

Cases

• Macdonald Resorts Ltd v HMRC
• Kuehne & Nagel Drinks Logistics Ltd v HMRC (and related appeals)
• HMRC v Blue Sphere Global Ltd (No 3)
• Mauritius National Transport Authority v Mauritius Secondary Industry Ltd
• ITV Services Ltd v HMRC
• Bonner v HMRC (and related appeals)
• S Hughes v HMRC