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IPT
VAT
International taxes
BEPS
CFCs
Cross border
Double tax relief
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Residence
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Withholding taxes
Private business taxes
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Home
Issue
1122
Home
Issue
1122
Issue: Vol 0, Issue 1122
3 May, 2012
Analysis
Tax and the City briefing for May 2012
The Ramsay principle: where are we now?
CFCs around Europe
Accounting for VAT on e-commerce
Ask an expert: corporate partners and loans made to companies
Philips Electronics and UK group relief
In brief
Amendments to the UK/Swiss tax agreement
HMRC governance
News
Scotland Act 2012: HMRC guidance
PAYE returns due by 19 May: further reminder
Tax avoidance disclosures edge upwards ahead of GAAR consultation
VAT guidance updated
VAT relief for supplies to research infrastructure consortia: consultation
Tax credits renewal deadline: HMRC reminder
People and firms: Deloitte
Transfer of pension savings to Guernsey schemes: regulations
Electricians Tax Safe Plan: reminder
Skipton Fund payments: regulations
Country by country reporting is essential for detection of tax avoidance, say MEPs
Common corporate tax base should be compulsory for large groups, say MEPs
Campaigners upstage tax professionals at transparency forum
Cases
Eclipse Film Partners No. 35 LLP v HMRC
J Bentley v HMRC
DA Perks v HMRC
TSD Design Development Engineering Ltd v HMRC
Lebara Ltd v HMRC
Emblaze Mobility Solutions Ltd v HMRC (No. 2)
NE Quashie v Stringfellows Restaurants Ltd
One minute with
One minute with ... John Whiting
Ask an expert
Ask an expert: corporate partners and loans made to companies
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
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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
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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