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Home
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1144
Home
Issue
1144
Issue: Vol 0, Issue 1144
25 October, 2012
Analysis
Private client briefing for October 2012
The income tax rules on interest
Practice guide: Returns of value to shareholders
Sector focus: Pharmaceutical companies
International tax briefing for October 2012
Ask an expert: Mitigating CGT by EIS or SEIS reinvestment
In brief
Tax on multinational businesses
Tax deductions for commercial penalties
The proposed creative industries tax relief
News
Press watch: Financial transactions tax
VAT notices updated
People and firms: HM Treasury
Disclosure of tax avoidance schemes regime: HMRC guidance updated
Ten member states back EU financial transactions tax
Controlled foreign companies, debt cap, insurance companies and oil tax: draft regulations
UK and Brazil sign TIEA
Beneficial ownership: OECD revisions do little to increase clarity, says PwC
Child benefit and child tax credit: regulations
UK Uncut targets Starbucks over tax arrangements
Cases
HMRC v FCE Bank PLC
G Bowman (t/a the Janitor Cleaning Co) v HMRC
J & Mrs S Regan v HMRC
D Regan v HMRC
PIGI – Pavleta Dimova PT v Direktor na Direktsia ‘Obzhalvane I upravlenie na izpalnenieto’ – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite
HMRC v UK Storage Company (SW) Ltd
Lok’nstore Group PLC v HMRC
Ms R Theurer v HMRC
Goodtime Print & Design Ltd v HMRC
One minute with
One minute with ... Michael Sherry
Ask an expert
Ask an expert: Mitigating CGT by EIS or SEIS reinvestment
Practice guides
Practice guide: Returns of value to shareholders
Reports
Sector focus: Pharmaceutical companies
EDITOR'S PICK
RBC: from the island of literal interpretation to the continental shelf
Victoria Hine
,
Kyle Rainsford
1 /7
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle
Gerald Montagu
2 /7
Helping vulnerable individuals: a guide for tax professionals
Chris Holmes
,
Dawn Register
3 /7
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
,
David Haughey
4 /7
ScottishPower and the limits of von Glehn
Rupert Shiers
,
Suzanne Hill
5 /7
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
6 /7
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
7 /7
RBC: from the island of literal interpretation to the continental shelf
Victoria Hine
,
Kyle Rainsford
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle
Gerald Montagu
Helping vulnerable individuals: a guide for tax professionals
Chris Holmes
,
Dawn Register
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
,
David Haughey
ScottishPower and the limits of von Glehn
Rupert Shiers
,
Suzanne Hill
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
NEWS
Read all
HMRC manual changes: 14 March 2025
Murray announces new measures to ease administration and reduce tax gap
Government to legislate umbrella company changes
HMRC consult on oil and gas price mechanism
HMRC to issue new guidance on non-dom changes
CASES
Read all
Hastings Insurance Services Ltd v HMRC
Sammy Garden Ltd v HMRC
HMRC v Appellants in the Post Prudential Closure Notice Group Litigation
C Poulton v HMRC
Advanced Hair Technology Ltd v HMRC
IN BRIEF
Read all
Update on the Register of Overseas Entities
Carried interest compliance
The Good, the Bad and the Ugly: the IHT consultation on agricultural and business property
Home loan schemes: lessons from Elborne
New HMRC guidance on subcontracted and subsidised R&D
MOST READ
Read all
Home loan schemes: lessons from Elborne
Advanced Hair Technology Ltd v HMRC
Finance Bill Report Stage amendments to the non-dom reforms
Hastings Insurance Services Ltd v HMRC
Finance Bill passes Report Stage