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Home
Issue
1102
Home
Issue
1102
Issue: Vol 0, Issue 1102
17 November, 2011
Analysis
The tax tribunals: lessons learnt
The private client briefing for November 2011
Salary sacrifice and pensions auto-enrolment
Back to basics: Roll-over relief for business assets
Ask an expert: VAT and intra-EU dispatches
Determining the value of consideration
In brief
Low Value Consignment Relief: is fiscal neutrality under attack?
Operational tax risk for financial intermediaries and investors: how do you manage it?
News
NAO seeks tax expertise as HMRC faces legal challenge on Goldman deal
People and firms: Saffron Tax Partners, UHY Hacker Young, Grant Thornton
Bank Levy Manual published
Inheritance tax toolkit updated
HMRC launches offshore co-ordination unit
VAT and Climate Change Levy notices updated
HMRC interpretations: new guidance on non-business issues
Sailaway Boat Scheme: concession withdrawn
Working Together: HMRC guidance on 31 January deadline
High Pay Commission links tax avoidance protests to anger over executive pay
Most businesses will not be worried by well-targeted anti-avoidance rule, says IoD
Tax professionals divided on merits of a general anti-avoidance rule
Aaronson recommends anti-abuse rule to deter ‘egregious’ tax avoidance
Double tax relief and enforcement: Armenia, Brazil, China, Ethiopia and Hungary
Press watch: One Hyde Park
Real time information: consultation
National insurance contributions: regulations
Disguised remuneration: regulations
Cases
HMRC v London Clubs Management Ltd
CO Richards v HMRC (and related appeal)
Aleena Electronics Ltd v HMRC
GlaxoSmithKline Services Unlimited v HMRC
A Moran v HMRC
Masstech Corporation Ltd v HMRC
D Collis v HMRC
One minute with
One minute with ... Adam Craggs
Practice guides
Back to basics: Roll-over relief for business assets
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