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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
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
1 /7
Freebies
David Whiscombe
2 /7
Time is tight: CGT and the Autumn Budget
Peter Rayney
3 /7
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
4 /7
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
5 /7
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
6 /7
SDLT: gardens, grounds and grazing
Max Schofield
7 /7
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
Freebies
David Whiscombe
Time is tight: CGT and the Autumn Budget
Peter Rayney
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
SDLT: gardens, grounds and grazing
Max Schofield
NEWS
Read all
HMRC manual changes: 18 October 2024
HMRC update ERS guidance for Vermilion
Employment Rights Bill published
Claims and conditions for enhanced rate of AVEC
ISAs and fractional shares
CASES
Read all
Panayi v HMRC
BTR Core Fund JPUT v HMRC
Other cases that caught our eye: 18 October 2024
HMRC v P Gould
Putney Power Ltd and another v HMRC
IN BRIEF
Read all
Bed and breakfasting before the Budget?
NICs and the Budget
Non-dom reforms: shaping the regime
Non-dom reforms: IHT aspects
EU Watch: new mandate, new tax priorities
MOST READ
Read all
HMRC to accept downloaded paper tax returns
BTR Core Fund JPUT v HMRC
HMRC v P Gould
HMRC remind taxpayers of voluntary NICs deadline
Visual Investments International Ltd v HMRC