Issue: Vol 166, Issue 4261

25 Jun 2010

IN THIS ISSUE

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Controlled foreign companies also scrutinised

ESC 3.29 to be withdrawn on 1 July

Cover when and why PESMs are likely to be needed

Follows OECD Model Double Taxation Convention

New bulletin

Compliance checks and penalty legislation

Bannister Combined Services (TC463)

CRC v Fenton, Chancery Division

XYZ (acting as liquidator of ABC Ltd) v HMRC and another, Chancery Division

ATEC Associates Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

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