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Home
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1113
Home
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1113
Issue: Vol 0, Issue 1113
23 February, 2012
Analysis
The tax agenda for March 2012
CFC focus: Managing risk under the new regime
CFC reform and the EU
CFC focus: Overview of the latest draft rules
CFCs and the finance company partial exemption: opportunities and structures
The CFC regime and intellectual property
CFC focus: Perspectives on the new regime
Salary sacrifice: lessons from Reed
In brief
Morality, tax avoidance and retrospection
News
Press watch: 'Barclays hits back over tax avoidance'
Press watch: 'CBI backs planned tax avoidance measure'
OTS small business proposals
New HMRC taskforces
New avoidance schemes targeted
Bank levy double taxation relief
VAT appeals
SA Donate scheme to close
Tax credits overpayments
VAT on caravan pitch rentals
Stamp taxes
Agent Update 28
Asset-backed pension contributions
Gift aid declarations
Homeworker expenses
IHT and charitable giving
Authorised investment funds
New governance arrangements for disputes
Cases
Lord Harewood (The Harewood Estate) v HMRC
Minister Finansów v Kraft Foods Polska SA
Van Laarhoven v Staatsecretaris van Financiën
Varzim Sol-Turismo, Jogo & Animaçao SA v Fazenda Pública
Eon Aset Menidjmunt OOD v Direktor na Direktsia Obzhalvane i upravlenie na izpalnenieto
HMRC v Anson (No. 1)
W Craig v HMRC
One minute with
One minute with ... Alex Henderson
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