Issue: Vol 0, Issue 1092

Analysis

• UK and US approaches to tax competition
• SAO: managing the certification process
• Autoclenz: employment status revisited
• The VAT briefing for September 2011
• SDLT questions and answers

In brief

• The disclosure of skeleton arguments in tax
• Why we should retain the tax relief on late-night taxis
• MJP Media Services Ltd and loan relationships

News

• Large businesses: compliance factsheet
• Draft Finance Bill to be published by 6 December
• HMRC defend tax gap estimates
• Chargeable gains: indexation allowance
• Tonnage tax: regulations
• Fake tax agent companies filed 500 false returns a week
• Government lifts restriction on covert HMRC investigations
• High Net Worth Unit nets £162m
• Capital allowances and energy-saving plant and machinery: regulations
• Capital allowances anti-avoidance measure confirmed
• Government abandons tax treaty anti-avoidance measures
• Inheritance tax and excepted estates: regulations
• Excise duties: regulations
• Capital allowances and environmentally beneficial plant and machinery: regulations
• Stamp duty and SDRT: regulations
• UK and Hungary sign new tax treaty
• VAT initiative: a reminder
• Authorised Investment Funds: regulations

Cases

• MJP Media Services Ltd v HMRC
• TJ Moore v HMRC
• Professor AK Halpin v HMRC
• Captain S Cleghorn v HMRC
• H Scurfield v HMRC
• Scotts Glass & Glazing Services v HMRC

One minute with

• One minute with ... Philip Baker QC

Reports

• 40 under 40: the results for 2011/12