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IPT
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BEPS
CFCs
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Residence
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Withholding taxes
Private business taxes
OMBs
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CGT
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Home
Issue
1171
Home
Issue
1171
Issue 1171
29 May, 2013
Analysis
VAT: developments on single v multiple supplies
Back to basics: Costs in the tribunal
The international briefing for May
Futter & Pitt: the Hastings-Bass principle
Q&A: New tax rules pressurise partnerships
In brief
Did I get paid for VAT purposes?
News
Unapproved employee share schemes under simplification scrutiny
Ex-HMRC boss Hartnett appointed as Deloitte consultant
EC accelerates measures against fraud and evasion
Authorised investment funds and offshore funds face amendment
In brief: international employees; QROPS; enveloped dwellings; safe harbours; toolkits; Croatia; life assurance
Tackling of tax credit losses is poor, admits HMRC
DBS check fees set for new relief
GAAR advisory panel begins recruiting members
Press watch: Apple; county by country reporting
UK joins 12 fellow EU states in cross-border VAT pilot
Visual effects industry to be given extra tax support
European Council backs action on tax transparency
Cases
I Argent v HMRC
G Carter v HMRC
Ben Nevis (Holdings) Ltd v HMRC (and related appeals)
C Murfitt v HMRC
HMRC v JN Hanson (Trustee of the William Hanson 1957 Settlement)
Scotts Atlantic Management Ltd v HMRC
HMRC v Marks & Spencer plc
One minute with
One minute with... Jonathan Peacock
Practice guides
Back to basics: Costs in the tribunal
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