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Home
Issue
1109
Home
Issue
1109
Issue: Vol 0, Issue 1109
26 January, 2012
Analysis
Economics focus: Living with the law of large numbers
Reviewing the length of the UK tax code
Vodafone’s Supreme Court victory in India
Discovery assessments post-Hankinson
Oxfam update
Back to basics: Tax on stock lending
In brief
Costs and access to justice before the Tribunals
Reed and salary sacrifice arrangements
News
General anti-avoidance rule may disappoint public opinion, says CIOT
UK tax code is shorter and probably simpler than it seems, says OTS
EC to refer UK to Court of Justice over tax paid under mistake of law
State pension: regulations
People and firms: Smith & Williamson, CIOT
Beneficial loans: interest rate unchanged
HMRC should invest in its own staff, says union as call centre workers strike
PAYE code for share-based payments: draft regulations
Importing and exporting: HMRC guidance
Tax return deadline: HMRC announcement
Small business rate relief: regulations
HMRC extends tax return deadline to 2 February
Cases
Kuehne & Nagel Drinks Logistics Ltd v HMRC (and related appeals)
Seascope Insurance Services Ltd v HMRC
Felixstowe Dock & Railway Co Ltd v HMRC (and related appeals)
G Barney v HMRC
Reed Employment plc v HMRC (and related appeals) (No 4)
TJ Blanche v HMRC (No 4)
Wakefield College v HMRC
Lancer Scott v HMRC
One minute with
One minute with ... Simon Nuttall
Practice guides
Back to basics: Tax on stock lending
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