Tax Journal

Economics focus: Living with the law of large numbers

Government debt has doubled in a few years to more than £1 trillion. David Smith considers how worried we should be.
1 Feb 2012

Reviewing the length of the UK tax code

Caroline Turnbull-Hall and Richard Thomas of the Office of Tax Simplification consider whether the tax code is really as long as everyone thinks it is.
1 Feb 2012

Vodafone’s Supreme Court victory in India

Nikhil Mehta and Gareth Miles review the impact of the decision of the Supreme Court, which held that Indian capital gains tax did not arise on an indirect transfer of shares in an Indian company.
1 Feb 2012

Discovery assessments post-Hankinson

Hartley Foster and Louisa Warburton review the impact of the Court of Appeal decision in Hankinson.
1 Feb 2012

Oxfam update

Angela Savin considers whether the Tribunal has the jurisdiction to hear legitimate expectation arguments
1 Feb 2012

Back to basics: Tax on stock lending

Stock lending provides financial institutions with an increasingly important source of liquidity. Gillian Gall and Kevin Cummings explain the tax rules.
1 Feb 2012

What's ahead: 3 February 2012

Key dates for your tax diary
31 Jan 2012

HMRC, integrity and consistency

HMRC’s Dave Hartnett responds to criticisms voiced by CIOT President Anthony Thomas.
26 Jan 2012

Roundtable discussion: Using mediation to resolve tax disputes

Val Hennelly, Jonathan Levy, Geoff Lloyd and Graham Massie consider mediation and look at the benefits for HMRC and taxpayers alike, ADR pilots, working collaboratively and the next steps.
26 Jan 2012

International briefing: January 2012

Chris Morgan summarises the decision of the Supreme Court in India in the Vodafone case, plus the US update, the application of the Canadian GAAR in Copthorne v The Queen, new tax measures in France and tax reform proposals in Japan.
26 Jan 2012

Information requests for UK resident non-doms

With more examples emerging of HMRC seeking information about non-UK assets to check there are no remittances, Richard Clarke notes non-doms may be forced to review these to ensure compliance.
26 Jan 2012

VAT briefing for January 2012

Greg Sinfield and Lee Squires consider the Advocate General's Opinion in Littlewoods and the treatment of supplies of phonecards in Lebara, plus the Court of Appeal guidance in AXA and the CJEU judgment in Banca Antoniana.
26 Jan 2012