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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
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