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Home
Issue
1165
Home
Issue
1165
Issue 1165
18 April, 2013
Analysis
Tax and the City briefing for April 2013
Financial transaction tax & the corporate treasury
SAO four years on
FB 2013: SDLT transfer of rights rules
The private client briefing for April 2013
The VAT briefing for April 2013
Ask an expert: Selling a UK oil company
In brief
Charge on partial surrenders
PA Holdings caves in over PAYE on dividends
News
This is not tax avoidance, npower tells MPs
EC investigates video games tax relief
Finance Bill completes second reading
SDLT refunds: HMRC guidance
HMRC toolkits for employers updated
Leaving the UK: revised form P85
Tonnage tax: HMRC guidance
GAAR guidance confirms that most international tax planning will not be caught
HMRC publishes guidance on general anti-abuse rule
EU agreement on country-by-country reporting for extractive industries
Scottish government criticised over £1.7m grant offer to KPMG
Companies face NIC charge on dividends as PA Holdings withdraws appeal
HMRC drops plan to rewrite tax arrears concession
Cash basis for small businesses: HMRC guidance
RTI and forms P45 and P46: HMRC guidance
Class 2 NICs to be collected via PAYE codes
Cases
JA Garland v HMRC
European Commission v Ireland
Scottish Football League v HMRC
HMRC v The British Disabled Flying Association
Skatteverket v PFC Clinic AB
HMRC v Eclipse Film Partners No. 35 LLP (No. 5)
One minute with
One minute with ... Sandy Frew
Ask an expert
Ask an expert: Selling a UK oil company
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
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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