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IPT
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Home
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1080
Home
Issue
1080
Issue: Vol 0, Issue 1080
3 June, 2011
Analysis
Practice guide: Attribution of gains of overseas companies
The role of the Tax function in Finance
Eastenders Cash & Carry: lessons learnt
Applying TOMS in the EU
In brief
Establishing the future relationship between the tax agent community and HMRC
Why not the Tribunal?
News
People and firms: Timothy Lyons QC, DTE Group, RSM Tenon
Tax agent strategy stirs debate
Money laundering regulations: consultation
HMRC invite feedback on disclosure of data
OECD peer review: Switzerland still falls short on transparency
BPSS statistics consultation: no response
Press watch: offshore bank accounts
Treasury seeks permanent leaders for Office of Tax Simplification
Research and development tax reliefs: draft guidance
IR35 experts note ‘lack of consistency’ in HMRC approach
Tax information exchange agreements in force
Single compliance process pilot: a short delay
Post room for forms P11D
Cases
Enel Maritsa Iztok 3AD v Direktor Obzhalvane i upravlenie na izpalnenieto NAP
IS Jennings v HMRC (No 2)
S Moher (t/a Premier Dental Agency) v HMRC
Meidl v Austria
Scheuten Solar Technology GmbH v Finanzamt Gelsenkirchen-Süd
Doroshenko v Ukraine
Pending appeals
Contour Business Interiors v HMRC
Practice guides
Practice guide: Attribution of gains of overseas companies
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