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Issue
1163
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1163
Issue 1163
27 March, 2013
Analysis
What's missing from the Budget?
Budget 2013: The view from the Treasury
Budget analysis: Economic view
Budget analysis: Corporate taxes
Budget analysis: The City
Budget analysis: Employment taxes
Budget analysis: Entrepreneurs
Budget tax tables
Budget analysis: Property
Budget analysis: VAT measures
Ask an expert: Should my client settle?
Business watch: Hage Aaronson
In brief
What's missing from the Budget?
Comment: Views on the Budget
News
Finance Bill published: HMRC appoints chairman of GAAR advisory panel
Peers launch inquiry into corporate taxation
Inheritance tax and trusts: further consultation
IR35 and office holders: HMRC guidance
Real estate investment trusts: informal consultation
UK and Albania sign double taxation convention
HMRC flags online services downtime
People and firms: Thomas Eggar
Finance Bill: New anti-avoidance rules to take effect from 20 March 2013
VAT and motorised land vehicles arriving in the UK: regulations
Osborne dismisses treasury committee complaint over timing of Finance Bill debates
Trail commission passed on to investors is taxable, says HMRC
Trust capital and income: regulations
HMRC chief denies deliberately misleading MPs over border agency backlog
VAT registration limits: regulations
VAT and fuel provided for private use: regulations
Landfill tax: regulations
Offshore funds: regulations
Universal credit: regulations
Individual savings accounts: regulations
Financial services: regulations
National insurance contributions: regulations
Share fishermen and NICs: regulations
GAAR guidance will be published after the Easter break
Capital gains tax annual exemption: regulations
Cases
Mrs S Bradley v HMRC
P Degorce v HMRC
Valsts ieņēmumu dienests v Ablessio SIA
British Association of Leisure Parks, Piers & Attractions Ltd v HMRC
HMRC v Brunel Motor Co Ltd
Safeguard Europe Ltd v HMRC
M & C Beker v Finanzamt Heilbronn
One minute with
One minute with ... Rob Clayton
Ask an expert
Ask an expert: Should my client settle?
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
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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
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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