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Home
Issue
1092
Home
Issue
1092
Issue: Vol 0, Issue 1092
7 September, 2011
Analysis
UK and US approaches to tax competition
SAO: managing the certification process
Autoclenz: employment status revisited
The VAT briefing for September 2011
SDLT questions and answers
In brief
The disclosure of skeleton arguments in tax
Why we should retain the tax relief on late-night taxis
MJP Media Services Ltd and loan relationships
News
Large businesses: compliance factsheet
Draft Finance Bill to be published by 6 December
HMRC defend tax gap estimates
Chargeable gains: indexation allowance
Tonnage tax: regulations
Fake tax agent companies filed 500 false returns a week
Government lifts restriction on covert HMRC investigations
High Net Worth Unit nets £162m
Capital allowances and energy-saving plant and machinery: regulations
Capital allowances anti-avoidance measure confirmed
Government abandons tax treaty anti-avoidance measures
Inheritance tax and excepted estates: regulations
Excise duties: regulations
Capital allowances and environmentally beneficial plant and machinery: regulations
Stamp duty and SDRT: regulations
UK and Hungary sign new tax treaty
VAT initiative: a reminder
Authorised Investment Funds: regulations
Cases
MJP Media Services Ltd v HMRC
TJ Moore v HMRC
Professor AK Halpin v HMRC
Captain S Cleghorn v HMRC
H Scurfield v HMRC
Scotts Glass & Glazing Services v HMRC
One minute with
One minute with ... Philip Baker QC
Reports
40 under 40: the results for 2011/12
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