Market leading insight for tax experts
Subscribe
Home
Saved articles
Viewed articles
Login
Logout
E-newsletter
About us
Help
View online issue
BROWSE BY TOPIC
Corporate Taxes
Compliance
Corporation tax
DPT
Groups
Transactional tax
Employment taxes
Employment taxes
Termination payments
Indirect Taxes
Customs & Excise duties
Environmental taxes
IPT
VAT
International Taxes
BEPS
CFCs
Cross border
Double tax relief
Foreign profits
Residence
Transfer pricing
UK competitiveness
Withholding taxes
Private Business Taxes
OMBs
Partnerships
Private Client Taxes
CGT
IHT
Pensions & investments
Trusts & estates
Real Estate Taxes
Property taxes
REITs
Stamp Taxes
SDLT
SDRT
Tax policy & administration
Anti-avoidance
Appeals
Brexit
Compliance
HMRC Powers
Investigations
Litigation
Tax policy
Tax risk
NEWS
CASES
IN BRIEF
ANALYSIS
ONE MINUTE WITH
PEOPLE & FIRMS
TRACKERS
AUTHORS
ISSUE ARCHIVE
BROWSE BY TOPIC
Corporate taxes
Compliance
Corporation tax
DPT
Groups
Transactional tax
Employment taxes
Employment taxes
Termination payments
Indirect taxes
Customs & Excise duties
Environmental taxes
IPT
VAT
International taxes
BEPS
CFCs
Cross border
Double tax relief
Foreign profits
Residence
Transfer pricing
UK competitiveness
Withholding taxes
Private business taxes
OMBs
Partnerships
Private client taxes
CGT
IHT
Pensions & investments
Trusts & estates
Real estate taxes
Property taxes
REITs
Stamp taxes
SDLT
SDRT
Tax policy & administration
Anti-avoidance
Appeals
Brexit
Compliance
HMRC Powers
Investigations
Litigation
Tax policy
Tax risk
Subscribe
Home
Saved articles
Viewed articles
View virtual issue
View online issue
Login
Logout
E-newsletter
About us
Help
News
Cases
In brief
Analysis
One Minute With
People & Firms
Trackers
Authors
Issue Archive
SEARCH
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
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