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Home
Issue
1120
Home
Issue
1120
Issue: Vol 0, Issue 1120
20 April, 2012
Analysis
The wider implications of First Nationwide
International briefing for April 2012
Securitising distressed debt
Back to basics: Trading or non-trading - reliefs & company status
VAT performance: how businesses compare
Ask an expert: US companies and EMI options
In brief
The political fallout from the Budget, one month on
Stamp taxes and the new tax transparent fund
LSS, ADR and yet more pilots
The HSBC SDRT case
The HSBC SDRT case
Retrospective tax legislation
News
Page count is not the only measure of tax complexity, says OTS
BBC apologises to Philip Green after Cameron interview
Finance Bill: Income tax basic rate limit agreed
Daily penalties for late online tax returns begin on 1 May
HMRC promotes record-keeping apps for small businesses
HMRC invites online applications for Alternative Dispute Resolution
HMRC guidance updated
UK-Liberia TIEA enters into force
Press watch: Tax havens and the CBI's business tax campaign
VAT anomalies consultation extended
We will not publish anonymised corporate tax figures, says Gauke
Finance Bill proceedings: Committee of the Whole House, 18 and 19 April
Cases
Fitzpatrick & Co (Solicitors) v HMRC
Ms N Bailey v HMRC
Miss G Orsman v HMRC
Philips Electronics UK Ltd v HMRC
T Healy v HMRC
GR Solutions Ltd v HMRC
One minute with
One minute with ... Melanie Hall, QC
Ask an expert
Ask an expert: US companies and EMI options
Practice guides
Back to basics: Trading or non-trading - reliefs & company status
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