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Home
Issue
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 trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
1 /7
Understanding the FIG regime
Jo Bateson
2 /7
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
3 /7
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
4 /7
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
5 /7
Tax odyssey: the journey to a single securities tax
Naomi Lawton
6 /7
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
7 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
Tax odyssey: the journey to a single securities tax
Naomi Lawton
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
NEWS
Read all
HMRC manual changes: 5 September 2025
Pre-Budget speculation fuels rumours of bank windfall tax and landlord NICs
Submitting RIF notifications to HMRC
HMRC guidelines on declarations of accuracy and completeness
EV charging added to advisory fuel rates
CASES
Read all
Lexgreen Services Ltd v HMRC
Elphysic Ltd and others v HMRC
W Tinkler v HMRC
Clear Pay Payroll Ltd v HMRC
Other cases that caught our eye: 5 September 2025
IN BRIEF
Read all
Closing the tax gap: HMRC’s approach to ‘legal interpretation disputes’
CenTax recommends changes to protect family farms
Soft Drinks Industry Levy credit repayments
Self’s assessment: Time for a wealth tax?
Highlights from HMRC’s 2024/25 annual report
MOST READ
Read all
First failure to prevent the facilitation of tax evasion case
T Masters v HMRC
Government mulls reforms to property taxes
Government mulls reforms to property taxes
United Carpets (Franchisor) Ltd v HMRC