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Home
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1059
Home
Issue
1059
Issue: Vol 0, Issue 1059
17 December, 2010
Analysis
Land and Property: Place of Supply of Services
UK economic outlook for 2011
View from HMRC: our approach to dispute resolution
Swallow: stay pending criminal investigation
Back to basics: Depreciatory transactions & value shifting
In brief
Current issues in VAT
Reviewing the draft rules on capital gains exit charges
Reviewing the Finance Bill 2011 provisions affecting employment taxes
News
An apology
People and firms: Deloitte and Devereux Chambers
Tax bodies flag risks of undertaking ‘artificial’ tax avoidance
Taxpayers new to online filing ‘must register by 21 January’
Debt cap: regulations
Disclosure of tax avoidance schemes: regulations
VAT regulations amended
HMRC takes to tweeting
Eight concessions to be withdrawn, seven to be enacted
VAT and supplies of natural gas and electricity: regulations
National minimum wage: regulations
Double taxation relief and international tax enforcement: regulations
Electronic communications: regulations
Tax protests: Companies ‘need a strategy’
Finance (No. 3) Act 2010
Tax yield is up but HMRC staff morale remains low
Cases
HMRC v Weald Leasing Ltd
HMRC v RBS Deutschland Holdings GmbH
HMRC v KG Colquhoun
DCC Holdings (UK) Ltd v HMRC
Test Claimants in the ACT Group Litigation (Class 2 and Class 4) v HMRC (No 2)
Practice guides
Back to basics: Depreciatory transactions & value shifting
EDITOR'S PICK
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
1 /7
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
,
Gabrielle Van der Haegen
2 /7
Misunderstanding purpose in Osmond and Allen
Thomas Chacko
3 /7
The statutory residence test: ten things we find very difficult about you
Claire Weeks
,
Aoife McCauley
4 /7
Burlington in the UT: a clearer approach
Kyle Rainsford
5 /7
Lessons on information notices and tax-related penalties from Baxendale-Walker
Matthew Greene
6 /7
Hargreaves in the Court of Appeal: a return to orthodoxy on withholding taxes?
Deepesh Upadhyay
,
Dominic Robertson
7 /7
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
Misunderstanding purpose in Osmond and Allen
Thomas Chacko
The statutory residence test: ten things we find very difficult about you
Claire Weeks
,
Aoife McCauley
Burlington in the UT: a clearer approach
Kyle Rainsford
Lessons on information notices and tax-related penalties from Baxendale-Walker
Matthew Greene
Hargreaves in the Court of Appeal: a return to orthodoxy on withholding taxes?
Deepesh Upadhyay
,
Dominic Robertson
NEWS
Read all
HMRC manual changes: 26 July 2024
Government’s ‘fiscal lock’ is welcome but ‘rather theatrical’, says IFS
EU Council reiterates concerns over UN framework
OECD’s ICAP documents
XST’s three priorities for HMRC
CASES
Read all
Centrica Overseas Holdings Ltd v HMRC
HMRC v GE Financial Investments
A Outram and another v HMRC
Other cases that caught our eye: 26 July 2024
Finanzamt T II v S
IN BRIEF
Read all
Lease extensions and the 3% surcharge
What next for ISA fractional shares?
HMRC service standards: where next?
SDLT: residential or not?
HMRC service standards: where next?
MOST READ
Read all
The dirty dozen
VAT on private school fees
The statutory residence test: ten things we find very difficult about you
Labour rules out return of pensions lifetime allowance
Reeves rules out emergency Budget