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Home
Issue
1069
Home
Issue
1069
Issue: Vol 0, Issue 1069
14 March, 2011
Analysis
Capital allowances on UK property purchases
HMRC on Weald Leasing and RBS Deutschland
The upgraded SDLT enquiry regime
OTS Review of Tax Reliefs
Tax and the City: March '11 review
In brief
Thin Cap GLO: the EU and national direct taxation
NICs on contributions to FURBS: Forde & McHugh Ltd v HMRC
VAT: draft legislation on business entertainment of overseas customers
The OTS Review of Reliefs: a practitioner's view
UK companies' different approaches to iXBRL
News
People and firms: Institute of Indirect Taxation
An unfair tax system will not command consent, MPs warn
Tax Journal survey: Two thirds oppose a GAAR
UK and Anguilla: Tax Information Exchange Arrangement
Press watch: Axe the 50% rate, says IoD
UK and Oman: Double taxation agreement
Corporation tax and iXBRL: reasonable excuse
Notifying changes of circumstances online
HMRC manuals updated
HMRC online services downtime
Fundamental reform could make IR35 obsolete, says OTS
Increased fees for payment of tax by internet: regulations
Loan relationships: regulations
Climate change levy: regulations
Stamp duty reliefs: regulations
Tax tribunals: regulations
Insurance premium tax: regulations
Plant and machinery leasing: anti-avoidance measure
Cases
HMRC v Futter & Others (aka Futter & Cutbill v Futter & Others)
Pertemps Recruitment Partnership Ltd v HMRC
Mason & Others v Mills & Reeve
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