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Home
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Litigation and Settlement Strategy: 45 pages of draft guidance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
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