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Home
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1131
Home
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1131
Issue: Vol 0, Issue 1131
5 July, 2012
Analysis
Back to basics: Transfer pricing and business restructuring
The transfer pricing briefing for July 2012
EU law, CFCs and the code of practice for banks
Cross-border assistance in the collection of taxes
Offshore taxing rights
The VAT briefing for July 2012
Ask an expert: Transfer of goodwill impairment
In brief
Creative industries tax reliefs
News
VAT and e-books: infringement action
FSA warned Barclays of reputational risk arising from tax avoidance
People and firms: Macfarlanes
Press watch: Real Time Information pilot
Decommissioning relief for oil and gas companies: consultation
VAT and other indirect tax updates: 10 July
Tax credits appeals: consultation
GAAR: Consultation draft is excellent, Aaronson tells government
Experts question tax return obligation to consider general anti-abuse rule
HMRC taskforces target Scottish pubs and clubs
Review of extra-statutory concession A19: consultation
Finance Bill goes to the House of Lords
STEP chief executive backs Izza in quarrel over ‘aggressive’ tax avoidance
Cases
A Gomez Rubio v HMRC
Slush Puppie Ltd v HMRC
KO Pflum v HMRC
B Nevis v HMRC
M Williams v HMRC
One minute with
One minute with ... Chris Sanger
Ask an expert
Ask an expert: Transfer of goodwill impairment
Practice guides
Back to basics: Transfer pricing and business restructuring
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