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IPT
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Home
Issue
1151
Home
Issue
1151
Issue 1151
18 December, 2012
Analysis
Bumper end of year edition - free to view here
Economics focus: Osborne buys time – but how much?
Examining the draft Finance Bill 2013
FB 2013: The GAAR
FB 2013: The statutory residence test
FB 2013: The residential property proposals
Secret Hotels2: agent or principal?
International review: key developments in 2012
Ask an expert: Legal fees in relation to fines
In brief
The debate: Should we move to a system of unitary taxation?
Reflections on 2012
Starbucks and tax
How will a government blacklist work?
News
Press watch: ‘Shares for rights’
Unitary taxation would help governments to reduce tax rates, say campaigners
Google is not about to turn down tax savings, says Schmidt
Zero-rated sales of motor vehicles and boats: Revenue and Customs Briefs
Telegraph apologises to Margaret Hodge over Stemcor’s tax affairs
Administrative co-operation in Europe: regulations
Income tax allowances and rate limits: regulations
Tax relief for professional fees: regulations
VAT and small non-commercial consignments: regulations
Controlled foreign companies: regulations
Life insurance companies: regulations
Car and van fuel benefits: regulations
Authorised investment funds: regulations
Air passenger duty: regulations
Climate change levy: regulations
Universal credit: Draft regulations
People and firms: Timothy Lyons QC
Tax lawyers condemn ‘attack on the rule of law’
Tax experts welcome changes to general anti-abuse rule
Finance Bill 2013: Measures taking effect from 11 December or 1 January
Government publishes 1,000 pages of draft Finance Bill clauses and explanatory notes
Osborne sets date for Budget 2013
EU powers and UK taxation: call for evidence
Boris Johnson defends Starbucks after protests
Member states should blacklist tax havens and adopt a common GAAR, says EC
UK and Isle of Man to sign enhanced tax information exchange agreement
Tax stance has provided ‘good background publicity’ says John Lewis boss
Starbucks UK tax pledge 'could reduce the group’s overall tax bill'
Starbucks ‘donation’ sets a bad precedent, tax experts warn as £20m pledge backfires
Starbucks pledges voluntary tax payments
Cases
Mirror Image Contracting Ltd v HMRC
J Matthews v HMRC
J Pugsley v HMRC
Mrs G Silber (MMM Lerner’s Personal Representative) v HMRC
HMRC v Secret Hotels2 Ltd
Romanian case of SC Gran Via Moineşti SRL v Agenţia Naţională de Administrare Fiscală (ANA)
Bonik EOOD v Direktor na Direktsia ‘Obzhalvane I upravlenie na izpalnenieto’ – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite
European Commission v Kingdom of Sweden
GfBk Gesellschaft für Börsenkommunikation mbH v Finanzamt Bayreuth
S McHale v HMRC
MJ Rayner v HMRC
K Gobie v HMRC
One minute with
One minute with ... Ian Brimicombe
Ask an expert
Ask an expert: Legal fees in relation to fines
Reports
Reflections on 2012
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