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IPT
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Home
Issue
1175
Home
Issue
1175
Issue 1175
25 June, 2013
Analysis
Mehjoo: Accountant’s duty to advise client on tax issues
The international briefing for June 2013
Ocean Finance: Economic and commercial reality
US inversions through European mergers
The proposals on corporate debt and derivative contracts
Adviser Q&A: The consultation on social investment tax relief
In brief
A step change in tax transparency
The Supreme Court remains loyal to itself
News
Jersey issues tax transparency action plan
In brief: portfolio management; vehicle arrivals; OECD; P11D & P9D; Croatia; toolkits; DOTAS
Press watch: avoidance by Cadbury; evasion by Dolce and Gabbana
Employer health-related expenditure set for tax exemption
Public Bill Committee completes consideration of FB 2013
EU ministers agree anti-VAT fraud mechanisms
HMRC collected £469bn of taxes in 2012/13
Europe to delay financial transaction tax
Cases
SC Willey v HMRC
The Open University v HMRC
L Swain v HMRC
HMRC v P Newey (t/a Ocean Finance)
HMRC v Aimia Coalition Loyalty UK Ltd
M Phair v HMRC
Hopegar Properties Ltd v HMRC
One minute with
One minute with... Patrick Mears
Ask an expert
Ask an expert: Development of roof space
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