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  • David Laro, a judge at the US Tax Court ruled on April 18 that the tax shelters known as the Son of Boss are invalid. Son of Boss refers to shelters such as foreign leveraged investment programmes (FLIPS), offshore portfolio investment strategies (OPIS), bond linked issue premium structures (BLIPS) and market linked deposits (MLDS). The first three structures are at the centre of the government's tax shelter litigation against ex-KPMG employees.
  • HM Revenue & Customs (HMRC) published 'Working with large business – operating model' on April 18. The paper sets out the model for communication between business and the authorities.
  • Former HMRC tax adviser, Gavin Bate, joined KPMG on April 20. Bate moves to the research and development tax team from his public sector role as senior technical adviser.
  • Jim Flaherty, the Canadian finance minister, has said that lowering goods and services tax would be a priority in the forthcoming May budget. Flaherty said that he had polled businesses and individuals and found that there was widespread support for a cut in GST.
  • Laurence Toxé was made partner on April 6.
  • Switzerland has said that the tax retention system, designed to collect income from the savings of EU residents held in Swiss accounts, has worked well in its first six months.
  • Ecuador's congress has voted to impose a 60% tax on "extraordinary profits" earned by foreign investors in the oil sector.
  • George Osborne, shadow chancellor of the exchequer for the UK's Conservative party, has said that there is a very strong argument for cutting business taxes over personal taxes.
  • Plans for a European harmonised corporate tax base are being obstructed by member states unwilling to show commitment, said EU tax commissioner László Kovács.