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Home
Issue
1162
Home
Issue
1162
Issue 1162
21 March, 2013
Analysis
Q&A: The Budget
The Budget bulletin
Scottish land and buildings transaction tax
Legitimate expectation in the tribunal
The international briefing for March 2013
Capital allowances transitioning
Wheels: specified investment funds
BGZ Leasing: single vs multiple supplies
In brief
The rule of law
News
Budget: Personal allowance increased to £10,000 from April 2014
VAT and independence payments: regulations
Ordinary residence: regulations
UK and Jersey agree measures to tackle tax evasion
Tax lawyer backs call for DOTAS reform to help developing countries
UK and Guernsey set to finalise tax deal
Chargeable gains: RPI for February 2013
Treasury softens line on country-by-country reporting
Treasury unveils tax-free childcare scheme worth up to £1,200 per child
More detailed tax reporting reflects growing expectations, say lawyers
Prospect of fewer staff and more calls puts HMRC service standards at risk, say MPs
Capital allowances for plant and machinery: draft guidance
Treasury to block £100m tax avoidance via offshore employment intermediaries
UK signs new tax treaties with Norway and Spain
Barrister jailed for tax fraud
PAYE: regulations
Class 1 NIC limits and thresholds: regulations
Class 2, 3 and 4 NIC limits and thresholds: regulations
Gifts to the nation: regulations
Capital gains tax: regulations
HMRC consults on mobile support to replace enquiry centres
Stocks and shares ISAs: consultation
Cases
Land Securities PLC v HMRC
HMRC v Aimia Coalition Loyalty UK Ltd (aka Loyalty Management Ltd)
Vehicle Control Services Ltd v HMRC
Åklagaren v H Åkerberg Fransson
European Commission v Republic of Ireland
GfBk Gesellschaft für Börsenkommunikation mbH v Finanzamt Bayreuth
Sandwell Metropolitan Borough Council v HMRC
Re A Oy
One minute with
One minute with ... John Connors
Ask an expert
Ask an expert: Transfer of trading operation
Practice guides
Capital allowances transitioning
EDITOR'S PICK
Cards face up? HMRC’s approach to the duty of candour
Robert Waterson
,
Rebekka Sandwell
1 /7
Self’s assessment: Reforms to APR
Heather Self
2 /7
The new Overseas Workday Relief regime: worse than before?
Steve Wade
3 /7
A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta
Tanja Velling
4 /7
Non-doms post-Budget: where are we now?
Helen McGhee
,
Lynnette Bober
5 /7
Tax Journal's 2024 Autumn Budget coverage
6 /7
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
7 /7
Cards face up? HMRC’s approach to the duty of candour
Robert Waterson
,
Rebekka Sandwell
Self’s assessment: Reforms to APR
Heather Self
The new Overseas Workday Relief regime: worse than before?
Steve Wade
A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta
Tanja Velling
Non-doms post-Budget: where are we now?
Helen McGhee
,
Lynnette Bober
Tax Journal's 2024 Autumn Budget coverage
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
NEWS
Read all
HMRC manual changes: 13 December 2024
Scottish and Welsh Budget announcements
Lineker case settled
Anglesey Freeport: special tax sites designated
New overlap relief calculator
CASES
Read all
C Hoyle and others v HMRC
Other cases that caught our eye: 13 December 2024
Five key cases of 2024
Stage One Creative Services Ltd v HMRC
R Grint v HMRC
IN BRIEF
Read all
A tale of two businesses
Pension ‘megafund’ reforms: how does tax fit in?
VAT on livestream events
Time for a replacement wealth tax?
Refinitiv: not so clear cut
MOST READ
Read all
Stage One Creative Services Ltd v HMRC
A third route to exit: tax consequences of continuation fund transactions
Consultation tracker
Other cases that caught our eye: 6 December 2024
R Grint v HMRC