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Home
Issue
1066
Home
Issue
1066
Issue: Vol 0, Issue 1066
16 February, 2011
Analysis
International review
VAT refunds, repayment supplement and interest
Section 198 elections for plant fixtures
Effective control of customs duties
Derecognition of loan relationships
In brief
Feedback on Grace and ordinary residence
Reviewing Aberdeen Asset Management v HMRC
Reviewing Aberdeen Asset Management v HMRC
Chilcott and grossing up notional payments
Chilcott and grossing up notional payments
News
Press watch: Banks’ corporation tax
Liechtenstein agreement in force
EU co-operation to combat tax fraud
PAYE: Online tools replace CD
People and firms: Taxand
HMRC: Tax cheats face detailed scrutiny
‘Disguised remuneration’ measures to be relaxed
EC challenges UK’s ‘discriminatory’ anti-avoidance rules
Thin cap rules ‘fully consistent with EU law’
HMRC defends ‘no compromise’ approach to investigations
Exclusive: GAAR team to scrutinise case for clearance procedure
BDO: HMRC must discriminate between tax planning and tax avoidance
Three new toolkits for tax agents
Statement of practice: Transfer pricing, mutual agreement procedure and arbitration
Cases
R (oao Lunn) v HMRC
Wakefield College v HMRC
Deliverance Ltd v HMRC
Mrs ME McMillin v HMRC
PG Gunn v HMRC
Practice guides
VAT refunds, repayment supplement and interest
Section 198 elections for plant fixtures
Effective control of customs duties
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