http://www.kpmg.co.uk/master/pubs.cfm Tax Publications 30 http://www.kpmg.co.uk/icons/banner.gif http://www.kpmg.co.uk/ These are the publicatins from KPMG.co.uk = Tax Wed, 28 Jul 2010 10:38:00 GMT en-gb (c) 2010 KPMG LLP http://www.kpmg.co.uk/pubs/beforepdf.cfm?PubID=3366 http://www.kpmg.co.uk/news/3366 Wed, 28 Jul 2010 10:38:00 GMT Astra Zeneca UK (C-40/09) – Judgment to be delivered Thursday 29 JulyThe ECJ will deliver its Judgment in Astra Zeneca UK salary sacrifice case this week. Previously the Advocate General was of the opinion that payment of part of a salary in retail vouchers constitutes a transaction that is subject to VAT. http://www.kpmg.co.uk/pubs/beforepdf.cfm?PubID=3363 http://www.kpmg.co.uk/news/3363 Fri, 23 Jul 2010 11:12:00 GMT a weekly newsletter which covers the latest issues in taxation and government announcements relating to tax matters. http://www.kpmg.co.uk/pubs/beforepdf.cfm?PubID=3360 http://www.kpmg.co.uk/news/3360 Wed, 21 Jul 2010 16:20:00 GMT Upper Tier Tribunal updateWe have listed three recent cases heard in the Upper Tier Tribunal. Two concern abuse while the third looks at a floor area partial exemption method for a club making exempt and taxable supplies and offering some free catering supplies to gamblers. Second Finance Bill of 2010A rather thin Finance Bill which focuses mainly on the rate changes announced in June. There will be another Bill later in the year which will pick up the remaining issues. http://www.kpmg.co.uk/pubs/beforepdf.cfm?PubID=3358 http://www.kpmg.co.uk/news/3358 Fri, 16 Jul 2010 13:34:00 GMT A weekly newsletter which covers the latest issues in taxation and government announcements relating to tax matters. http://www.kpmg.co.uk/pubs/beforepdf.cfm?PubID=3356 http://www.kpmg.co.uk/news/3356 Fri, 16 Jul 2010 11:17:00 GMT Issue 73 - External publication of KPMG's UK M&A Tax Group, focusing on topical issues impacting transactions. In this issue: Purchase of debt at a discount to face value; S137 TCGA 1992 and multiple vendors; Degrouping and migration charges for loan relationship liabilities; U.S. Legislative Update. http://www.kpmg.co.uk/pubs/beforepdf.cfm?PubID=3355 http://www.kpmg.co.uk/news/3355 Wed, 14 Jul 2010 16:20:00 GMT Isle of Wight Borough Council & Others UFTT264 (2010) This long running case was remitted back to the Tribunal last year. The Tribunal has concluded that the taxpayer’s wider range of evidence is relevant and that non taxation does not automatically result in a distortion of competition. Astra Zeneca UK salary sacrifice - ECJ Judgment 29 JulyAfter a short break next week the ECJ is back for one week before the summer recess. The events of the final week include the Astra Zeneca Judgment on 29 July.Commission v United Kingdom (C-582/08) - Judgment to be delivered this week – Thursday 15 July 2010This is a reminder that the ECJ will deliver its Judgment in the Commission’s long standing infringement case against the UK’s refusal to refund domestic VAT to non EU businesses making supplies of finance and insurance services. Finance Bill 2010 – Indirect Tax draft legislation The Treasury have now released for consultation, draft legislation which is proposed to be part of the Finance Bill to be released in the autumn.  http://www.kpmg.co.uk/pubs/beforepdf.cfm?PubID=3340 http://www.kpmg.co.uk/news/3340 Fri, 09 Jul 2010 12:32:00 GMT A weekly newsletter which covers the latest issues in taxation and government announcements relating to tax matters. http://www.kpmg.co.uk/pubs/beforepdf.cfm?PubID=3338 http://www.kpmg.co.uk/news/3338 Thu, 08 Jul 2010 11:03:00 GMT Currently there is no single statutory test for residence in the UK. An individual who is in the UK for 183 days or more in a tax year will be UK resident. Someone who spends no time in the UK in a tax year is unlikely to be resident. In other cases HMRC and, if necessary, the Courts determine a person’s residence status from case law principles. Recent cases, such as that of Mr Gaines-Cooper, have attracted substantial media interest. This update is intended to provide a high-level summary of UK residence; it is not a substitute for professional tax advice. http://www.kpmg.co.uk/pubs/beforepdf.cfm?PubID=3336 http://www.kpmg.co.uk/news/3336 Wed, 07 Jul 2010 11:08:00 GMT Upper Tier Tribunal updateWe have listed three recent cases heard in the Upper Tier Tribunal. Two concern abuse while the third looks at a floor area partial exemption method for a club making exempt and taxable supplies and offering some free catering supplies to gamblers. Second Finance Bill of 2010A rather thin Finance Bill which focuses mainly on the rate changes announced in June. There will be another Bill later in the year which will pick up the remaining issues. http://www.kpmg.co.uk/pubs/beforepdf.cfm?PubID=3331 http://www.kpmg.co.uk/news/3331 Mon, 05 Jul 2010 13:41:00 GMT This quarter's edition of Employee Incentives Update looks at the impact of the emergency Budget on share plans, the UK Corporate Governance Code and proposed amendments to the EU Prospective Directive. Other developments include new guidance on the reporting of share awards made to Australian employees and tax changes in Greece and Estonia.