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Home
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1116
Home
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1116
Issue: Vol 0, Issue 1116
14 March, 2012
Analysis
International briefing: March 2012
Mazurkiewicz and receipts of interest
Back to basics: Foreign entity classification
Practice guide: Place of supply of services
In brief
Budget: Reaction
News
Budget summary: Your impartial, need-to-know guide to the tax measures
Budget: Income tax rate cut but reliefs capped
Budget: Further corporation tax rate cut 'will change perceptions'
Indexation: RPI for February 2012
Tax credits: regulations
Data-gathering powers: regulations
HMRC unveils disclosure facility for online traders
PAYE and NICs: TIINs and Basic PAYE Tools
PAYE and Real Time Information: regulations
National insurance contributions: regulations
Class 2, 3 and 4 NIC rates and limits: regulations
Lecturers and teachers: regulations
Class 1 NIC limits and thresholds: regulations
ISA limits: regulations
Shared lives carers: regulations
People and firms: Baker Tilly
Cases
HMRC v First Nationwide
EL Flood & Sons Partnership v HMRC
Investment Trust Companies v HMRC
Dr AA Majid v HMRC
M Prince v HMRC (and related appeals)
One minute with
One minute with ... Stephen Fiamma
Practice guides
Back to basics: Foreign entity classification
Practice guide: Place of supply of services
EDITOR'S PICK
When tax goes wrong
Michael Thomas KC
1 /7
VAT on food: conflicting confections and deemed delicacies
Max Schofield
2 /7
Back to BlackRock: the Court of Appeal restores order
Sarah Bond
,
Helen Buchanan
3 /7
Labour’s tax plans: aiming at the wrong target?
James Quarmby
4 /7
The non-doms reforms: a practitioner view
Helen McGhee
5 /7
Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher
Emily Osborne
6 /7
What the Budget means for non-UK resident trusts
Edward Hayes
7 /7
When tax goes wrong
Michael Thomas KC
VAT on food: conflicting confections and deemed delicacies
Max Schofield
Back to BlackRock: the Court of Appeal restores order
Sarah Bond
,
Helen Buchanan
Labour’s tax plans: aiming at the wrong target?
James Quarmby
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
NEWS
Read all
Taxpayers let down by poor HMRC customer service, says NAO
New HMRC guidelines on football agent contracts
Voluntary office holders’ travel expenses
EU Council reaches agreement on FASTER Directive
VAT treatment of voluntary carbon credits
CASES
Read all
Kwik-Fit Group Ltd and others v HMRC
Beech Developments (Manchester) Ltd and others v HMRC
G Graham t/a Skin Science v HMRC
Other cases that caught our eye: 17 May 2024
C Upham and others v HSBC UK Bank plc
IN BRIEF
Read all
Paddocks: horse sense?
A Kwik decision from the Court of Appeal
Notification of liability
Kwik-Fit on unallowable purpose
PAYE: IR35 ‘set-off’ rules
MOST READ
Read all
Labour’s tax plans: aiming at the wrong target?
Back to BlackRock: the Court of Appeal restores order
BlackRock Holdco 5 LLC v HMRC
When tax goes wrong
HMRC to engage on non-dom changes, while Labour considers investment incentive