Issue: Vol 0, Issue 1083

Analysis

• Weighing up the eurozone risks
• The Patent Box proposals
• The proposals on non-domiciled individuals
• The proposed statutory residence test
• The domicile and residence proposals
• Tax on the life of guarantees

In brief

• We should support the Single Compliance Process trial
• Is Ramsay a rule or a principle?

News

• Press watch: Art Uncut
• People and firms: BTG Tax and ICAS
• Finance Bill: report stage debate 28 June
• Data-gathering powers: consultation
• NI number cards: an update
• Class 2 NICs: revised payment dates
• UK and China sign new double taxation agreement
• Carrier bags charge: HMRC guidance
• Corporation tax statistics: consultation
• Scottish corporation tax presents greater avoidance risk than devolution to NI, says Gauke
• Single compliance process: HMRC briefing paper

Cases

• G Gouldson v HMRC
• ECR Consulting Ltd v HMRC
• SRI International v HMRC
• Mark Higgins Rallying v HMRC
• HMRC v BAA Ltd (and cross-appeal)
• C Moore v HMRC
• Finnforest UK Ltd v HMRC (and related appeals)