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Issue
1090
Home
Issue
1090
Issue: Vol 0, Issue 1090
15 August, 2011
Analysis
The agenda for September 2011
Not easy to make the case for tax cuts
ConDoc on tax treaties anti-avoidance
Judicial review of the Upper Tribunal
Goodwill and trade-related premises
Practice guide: Business property relief for 'groups'
VAT on salary sacrifice
In brief
The proposed statutory residence test: a missed opportunity?
Patent entertaining: the maths behind patent box profits
News
People and firms: OECD, Baker Tilly, Deloitte, Ryan
VAT: Reed decision has not changed HMRC view on recruitment agencies
Scots invite views by 5 September on corporation tax devolution
Disguised remuneration: draft NIC regulations
Company cars: advisory fuel rates revised from 1 September
UK-Switzerland deal is soft on British tax evaders, say campaigners
UK-Switzerland tax deal is a pragmatic trade-off, says CIOT
UK-Switzerland tax deal: timeline
Switzerland agrees to tax British investors’ hidden billions
HMRC defend zero interest rate on SAYE share option schemes
Qatar and Belize: double taxation and information exchange
Tax avoidance schemes: spotlights and consolidated guidance
Disguised remuneration: HMRC invite ‘urgent comments’ by 2 September
Agent Update flags fixed late filing penalty
Enterprise Zones: enhanced capital allowances will be 'limited'
Customs and excise legislation: consultation
Tax Journal news will return on Tuesday, 23 August
Litigation and Settlement Strategy: 45 pages of draft guidance
Press watch: Eurozone tax plans
Tax and development: PwC and EC officials defend transfer pricing report
HMRC arrest five plumbers for suspected tax fraud
HMRC need to win hearts and minds, say tax bodies
Chargeable gains: indexation allowance
Interest concession extended after paper shortage
Capital allowances anti-avoidance measure is brought forward
Greed culture encompasses wealthy tax avoiders as well as looters, Oborne claims
Global economy: Osborne defends tax policies
HMRC open civil disorder helpline
Cases
HMRC v Cheshire Employer & Skills Development Ltd (aka HMRC v Total People Ltd)
HMRC v Anson (aka Swift v HMRC)
Schofield v HMRC
Secret Hotels2 Ltd v HMRC
Field Fisher Waterhouse LLP v HMRC
Wheels Common Investment Fund Trustees Ltd v HMRC (and related appeals)
Dr M Charlton v HMRC (and related appeals)
Practice guides
Practice guide: Business property relief for 'groups'
EDITOR'S PICK
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
1 /7
Freebies
David Whiscombe
2 /7
Time is tight: CGT and the Autumn Budget
Peter Rayney
3 /7
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
4 /7
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
5 /7
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
6 /7
SDLT: gardens, grounds and grazing
Max Schofield
7 /7
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
Freebies
David Whiscombe
Time is tight: CGT and the Autumn Budget
Peter Rayney
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
SDLT: gardens, grounds and grazing
Max Schofield
NEWS
Read all
HMRC manual changes: 11 October 2024
CGT needs serious reform, says IFS
HMRC Directions for the electronic submission of R&D notifications
Draft lifetime allowance regulations published
HMRC revise process for claiming employment expenses
CASES
Read all
HMRC v P Gould
Putney Power Ltd and another v HMRC
A Mudan and another v HMRC
Visual Investments International Ltd v HMRC
Other cases that caught our eye: 11 October 2024
IN BRIEF
Read all
Bed and breakfasting before the Budget?
NICs and the Budget
Non-dom reforms: shaping the regime
Non-dom reforms: IHT aspects
EU Watch: new mandate, new tax priorities
MOST READ
Read all
Case watch
Consultation tracker
HMRC manual changes: 4 October 2024
Non-dom reforms: shaping the regime
Non-dom reforms: IHT aspects