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IPT
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Home
Issue
1133
Home
Issue
1133
Issue: Vol 0, Issue 1133
3 August, 2012
Analysis
Special report: Key US tax issues
HMRC’s view on perpetual debt
International briefing for July 2012
Back to basics: Tax on the winding up of a company
Ask an expert: expenditure incurred for corporate intangibles reinvestment relief
In brief
VAT on discretionary portfolio management
Tax liability and criminal confiscation
The consultation on ESC A19
News
Tax avoidance: ICAEW helpsheet reminds members to consider public interest
People and firms: HMRC
Press watch: ‘Bank secrecy masks a world of crime and destruction’
HMRC consults on tougher tax avoidance scheme disclosure rules
Government targets ‘cowboy advisers’ selling tax avoidance schemes
Chartered accountants promoting aggressive tax avoidance 'could be struck off'
Gauke fails to understand reality behind cash-in-hand, say traders
DOTAS and NICs
Finance Act 2012 published
Betting and gaming
SDLT: consideration
SDLT avoidance
Gaming duty
Customs information
VAT regulations
Red diesel
VAT and transport
CTFs and ISAs
Business investment relief
Gilt-edged securities
Scotland Act 2012: regulations
Charities
British Waterways
Indexation
EIS and VCTs
Pension schemes
PAYE and RTI
Foreign currency
Cases
Bloomsbury Wealth Management LLP v HMRC
Mahagében kft v Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Főigazgatósága
Littlewoods Retail Ltd v HMRC (and related applications)
C Collins v HMRC
Test Claimants in the FII Group Litigation v CIR (No 2)
One minute with
One minute with ... Fiona Heron
Ask an expert
Ask an expert: expenditure incurred for corporate intangibles reinvestment relief
Practice guides
Back to basics: Tax on the winding up of a company
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