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IPT
VAT
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CFCs
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Foreign profits
Residence
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Withholding taxes
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OMBs
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Private client taxes
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Real estate taxes
Property taxes
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Home
Issue
1091
Home
Issue
1091
Issue: Vol 0, Issue 1091
31 August, 2011
Analysis
What is and is not a reasonable excuse
International briefing: September 2011
Worldwide debt cap: five practical issues
Financing OMBs: loans or shares?
Agent versus principal
In brief
CFC reform: creating the right conditions for growth
Reviewing the impact of Anson (FTC/39/2010, aka Swift)
News
Press watch: Twenty economists urge Osborne to drop the 50p tax rate
Autumn statement is set for 29 November
Inheritance tax incentive would be regressive, says Tax Faculty
OECD sets out strategies to counter corporate loss schemes
Capital allowances: Tax Faculty recommends deferral of mandatory pooling
Bogus financial adviser jailed for £1.9m tax fraud
HMRC should use criminal powers to tackle dishonesty, says CIOT
HMRC to address concerns over tax treaties measure
Eighteen tax consultations close this month
Construction industry: new penalties regime starts in October
People and firms: McGrigors
Press watch: Chris Evans on tax havens
Lottery terminals: HMRC invite repayment claims
Cases
PD, J & LD Brockhouse (t/a A5 Aquatics) v HMRC
Mrs J Moss v HMRC
M Benford v HMRC
Nordea Pankki Suomi Oyj v Finland
European Commission v Republic of Hungary
Tallington Lakes Ltd v HMRC
St Peters Travel Ltd v HMRC (and related appeal)
PC Clarke v HMRC (No 2)
Practice guides
Worldwide debt cap: five practical issues
Financing OMBs: loans or shares?
EDITOR'S PICK
The non-doms reforms: a practitioner view
Helen McGhee
1 /7
Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher
Emily Osborne
2 /7
What the Budget means for non-UK resident trusts
Edward Hayes
3 /7
Raising standards
Paul Aplin OBE
4 /7
An entrée before the manifesto main course?
Chris Sanger
5 /7
The UK’s non-dom regime: the end of the road?
Sophie Dworetzsky
,
Dominic Lawrance
6 /7
Pillar Two compliance: the view from the 100 Group Tax Committee
Dominic Mathon
7 /7
The non-doms reforms: a practitioner view
Helen McGhee
Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher
Emily Osborne
What the Budget means for non-UK resident trusts
Edward Hayes
Raising standards
Paul Aplin OBE
An entrée before the manifesto main course?
Chris Sanger
The UK’s non-dom regime: the end of the road?
Sophie Dworetzsky
,
Dominic Lawrance
Pillar Two compliance: the view from the 100 Group Tax Committee
Dominic Mathon
NEWS
Read all
HMRC manual changes: 3 May 2024
HMRC ‘sufficiently resourced’, says government
Special tax sites ‘sunset’ date extended
Transfers of building society business
Class 2 NICs: unexpected refunds
CASES
Read all
C Ferguson-Davie and another v HMRC
A D Bly Groundworks and Civil Engineering Ltd and another v HMRC
Qubic Advisory Services Ltd v HMRC
Other cases that caught our eye: 3 May 2024
Hargreaves Property Holdings Ltd v HMRC
IN BRIEF
Read all
PAYE: IR35 ‘set-off’ rules
Haworth and the POEM test
Labour’s reaction to the non-dom proposals
Lessons from Thyssenkrupp on customs duty claims
Expenses of employment
MOST READ
Read all
Labour’s tax plans: aiming at the wrong target?
Updated R&D guidance from HMRC
A guide to tax and ESG for in-house Heads of Tax
BlackRock Holdco 5 LLC v HMRC
Back to BlackRock: the Court of Appeal restores order