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Issue
1158
Home
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1158
Issue 1158
20 February, 2013
Analysis
Q&A on the OECD's base erosion and profit shifting project
The tax issues for remuneration committees
FB 2013: Creative sector tax reliefs
The international briefing for February 2013
Ask an expert: Tax on offshore property investment company holding
In brief
Reader feedback: The problems with trying to apply the GLO procedures to rule 18
Tax relief for negative earnings
News
HMRC launches new taskforces
EC adopts financial transaction tax proposal
Air passenger duty: draft regulations
HMRC should name and shame promoters of tax avoidance schemes, say MPs
Unitary taxation is one of the options for corporate tax reform, says Treasury
Cameron questions distinction between tax evasion and aggressive tax avoidance
Britain, France and Germany to drive corporation tax reform
New procurement rules exclude users of failed tax avoidance schemes
Individual savings accounts: regulations
Child trust funds: regulations
Tax agents: regulations
Cases
Hewlett Packard Ltd v HMRC
R Fergus v HMRC
JB Jackson v HMRC
Anson v HMRC (aka Swift v HMRC)
British Film Institute v HMRC
Nettexmedia.com Ltd v HMRC
Vaccine Research Limited Partnership v HMRC (and related appeal)
Ms L Stones v HMRC
One minute with
One minute with ... Theresa Middleton
Ask an expert
Ask an expert: Tax on offshore property investment company holding
Practice guides
Q&A on the OECD's base erosion and profit shifting project
The tax issues for remuneration committees
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