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Issue
1130
Home
Issue
1130
Issue: Vol 0, Issue 1130
28 June, 2012
Analysis
Economics focus: Can we ever be a low-tax economy?
The tax agenda for July 2012
The proposed statutory residence test
Contingency planning for the Eurozone debt crisis
Back to basics: The substantial shareholding exemption
Ask an expert: Deferred payment arrangements for employee shares
Special focus: The proposed GAAR (2)
In brief
HMRC's use of criminally obtained evidence
Proposed changes to overseas workday relief
News
News in brief: 3-4 July
Edward Troup is appointed Tax Assurance Commissioner at HMRC
Finance Bill: Report Stage 2 July
Government-sponsored employee share schemes: consultations
Exaggerated impression of tax avoidance could erode compliance, HMRC officials warn
ICAEW chief denounces promoters of abusive tax avoidance schemes
Finance Bill: Latest version tracks amendments in Public Bill Committee
Press watch: MPs quiz HMRC officials again over tax disputes
Cases
A & Mrs G Pope v HMRC
Bawaria Motors v Minister Finansow
M Francis v HMRC
WM Morrison Supermarkets Ltd v HMRC
Ms K Lomas v HMRC
Dr N Stanley v HMRC (and related appeal)
One minute with
One minute with ... Nick Burgin
Ask an expert
Ask an expert: Deferred payment arrangements for employee shares
Practice guides
Back to basics: The substantial shareholding exemption
Reports
Special focus: The proposed GAAR (2)
EDITOR'S PICK
Cards face up? HMRC’s approach to the duty of candour
Robert Waterson
,
Rebekka Sandwell
1 /7
Self’s assessment: Reforms to APR
Heather Self
2 /7
The new Overseas Workday Relief regime: worse than before?
Steve Wade
3 /7
A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta
Tanja Velling
4 /7
Non-doms post-Budget: where are we now?
Helen McGhee
,
Lynnette Bober
5 /7
Tax Journal's 2024 Autumn Budget coverage
6 /7
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
7 /7
Cards face up? HMRC’s approach to the duty of candour
Robert Waterson
,
Rebekka Sandwell
Self’s assessment: Reforms to APR
Heather Self
The new Overseas Workday Relief regime: worse than before?
Steve Wade
A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta
Tanja Velling
Non-doms post-Budget: where are we now?
Helen McGhee
,
Lynnette Bober
Tax Journal's 2024 Autumn Budget coverage
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
NEWS
Read all
Tax Journal authors for November 2024
HMRC manual changes: 6 December 2024
Exchequer Secretary committed to MTD timetable following ‘robust’ conversations with HMRC
MTD: catching up with digital records
No new side hustle tax, HMRC confirm
CASES
Read all
Stage One Creative Services Ltd v HMRC
R Grint v HMRC
L v HMRC
Other cases that caught our eye: 6 December 2024
R (oao Cobalt Data Centre 2 LLP and another) v HMRC
IN BRIEF
Read all
A tale of two businesses
Pension ‘megafund’ reforms: how does tax fit in?
VAT on livestream events
Time for a replacement wealth tax?
Refinitiv: not so clear cut
MOST READ
Read all
The Supreme Court’s ruling in Cobalt Data Centre: golden opportunity lost
R (oao Cobalt Data Centre 2 LLP and another) v HMRC
The Tower One St George Wharf Ltd v HMRC
Refinitiv: not so clear cut
HMRC v The Taxpayer and others