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Home
Issue
1172
Home
Issue
1172
Issue 1172
4 June, 2013
Analysis
Economics focus: Spending cuts become harder to find
The tax agenda for June
Trading in the UK through a PE
New UK GAAP and tax on financial instruments
NEC: VAT and booking fees
News
No relief on costs paid by business customers, gas and electricity distributors told
CASC qualifying conditions targeted for clarification
HMRC proposes change to exchange gains and losses rules
Andorra introduces income tax for first time
Offshore employment intermediaries' income put under review
Revision for double taxation treaty passport scheme
Condoc seeks to strength banks' code of practice
In brief: Economic Affairs Committee; annual management charge; fuel rates; IHT trust charges; VAT refunds; people and firms
Victory for HMRC in BVI avoidance case
FATCA implementation given updated regulations and guidance
Press watch: Gibraltar; Hearts FC; Charity Commission
Cases
HMRC v The Honourable Society of Middle Temple
WM Morrison Supermarkets Ltd v HMRC
Nuffield Health v HMRC
J Myers v HMRC (and related appeals)
Blenheims Estate and Asset Management Ltd v HMRC
Trustees of David Zetland Settlement v HMRC
One minute with
One minute with... Mark Dyson
Ask an expert
Ask an expert: Recovery of UK VAT under the EU VAT refund mechanism
EDITOR'S PICK
When tax goes wrong
Michael Thomas KC
1 /7
VAT on food: conflicting confections and deemed delicacies
Max Schofield
2 /7
Back to BlackRock: the Court of Appeal restores order
Sarah Bond
,
Helen Buchanan
3 /7
Labour’s tax plans: aiming at the wrong target?
James Quarmby
4 /7
The non-doms reforms: a practitioner view
Helen McGhee
5 /7
Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher
Emily Osborne
6 /7
What the Budget means for non-UK resident trusts
Edward Hayes
7 /7
When tax goes wrong
Michael Thomas KC
VAT on food: conflicting confections and deemed delicacies
Max Schofield
Back to BlackRock: the Court of Appeal restores order
Sarah Bond
,
Helen Buchanan
Labour’s tax plans: aiming at the wrong target?
James Quarmby
The non-doms reforms: a practitioner view
Helen McGhee
Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher
Emily Osborne
What the Budget means for non-UK resident trusts
Edward Hayes
NEWS
Read all
Taxpayers let down by poor HMRC customer service, says NAO
New HMRC guidelines on football agent contracts
Voluntary office holders’ travel expenses
EU Council reaches agreement on FASTER Directive
VAT treatment of voluntary carbon credits
CASES
Read all
Kwik-Fit Group Ltd and others v HMRC
Beech Developments (Manchester) Ltd and others v HMRC
G Graham t/a Skin Science v HMRC
Other cases that caught our eye: 17 May 2024
C Upham and others v HSBC UK Bank plc
IN BRIEF
Read all
Paddocks: horse sense?
A Kwik decision from the Court of Appeal
Notification of liability
Kwik-Fit on unallowable purpose
PAYE: IR35 ‘set-off’ rules
MOST READ
Read all
Labour’s tax plans: aiming at the wrong target?
Back to BlackRock: the Court of Appeal restores order
BlackRock Holdco 5 LLC v HMRC
When tax goes wrong
HMRC to engage on non-dom changes, while Labour considers investment incentive