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Home
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1118
Home
Issue
1118
Issue: Vol 0, Issue 1118
28 March, 2012
Analysis
Finance Bill 2012: Debt buy-back legislation
A big moment for the economy
The tax agenda for April 2012
Finance Bill 2012: the new measures
Tax and the City: April 2012 briefing
Shop Direct: VAT refunds and trading receipts
Ask an expert: Gift relief for company shares
In brief
AH Field and the loan relationships unallowable purpose test
First Nationwide and dividends from share premium
The consultation on the taxation of interest
The Banking Code of Practice
News
Press watch: Charity tax row
Senior tax officials say proposed anti-abuse rule may facilitate avoidance
Tax disputes: HMRC finalises LSS commentary and ADR guidance
Press watch: Apple, Amazon, Facebook and Google
Treasury lists changes to draft CFCs legislation
Tax treaties: Montserrat and South Africa
Extra-statutory concessions update
Tax bodies flag professional conduct guidance as new stamp duty schemes emerge
Investment companies: regulations
People and firms: Baker Tilly, Berg Kaprow Lewis, UHY Hacker Young, Ernst & Young
Press watch: Amazon
Real estate investment trusts: consultation
India stands firm on retrospective tax law that could reopen Vodafone case
Working Together on HMRC service delivery
Easter downtime affects HMRC online services
Pasty tax would be unworkable, says Greggs boss
HMRC expects banks to disclose alleged non-compliance with code of practice
People and firms: Smith & Williamson
Government plans 45 tax consultations
Transfer pricing rules need to be simpler and more robust, says OECD forum
Gift Aid Small Donations Scheme: consultation
Income tax and interest: consultation
Manufactured payments: consultation
Climate change levy: regulations
Landfill tax: regulations
Simplifying small business tax: consultation
Plumber jailed for 12 months after admitting tax evasion
Lord Hollick backs country by country reporting as NGOs focus on EC initiative
Cases
Mrs EM Ramsay v HMRC
JA McLaughlin v HMRC
S Moher (t/a Premier Dental Agency) v HMRC
B MacMahon (t/a Irish Cottage Trading Co) v HMRC
TI Khawaja v HMRC (No 2)
One minute with
One minute with ... Graham Elliott
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