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Home
Issue
1178
Home
Issue
1178
Issue 1178
17 July, 2013
Analysis
X BV: VAT on deal costs
The private client briefing for July 2013
Automatic information exchange: an end to banking secrecy?
Adviser Q&A: Mertrux Ltd v HMRC: goodwill and roll-over relief
In brief
Time to get real?
The proposals on debt restructuring
Multinational tax planning
News
Draft ATED regulations made available for comment
Revenue & Customs briefs tackle VAT issues
More anti-evasion taskforces launched
In brief: FB 2013; regulatory capital services; partnerships; BEPS; pro bodies; toolkits; Budget info
General anti-abuse rule enters into force
US delays FATCA implementation
Cases
Miss DL La Roche v HMRC
I & Mrs P Phillips v HMRC
R Smith v HMRC
Astral Construction Ltd v HMRC
Prescription Eyewear Ltd v HMRC
S Kutcha v HMRC (and related appeal)
Dean & Reddyhoff Ltd v HMRC
Mertrux Ltd v HMRC
One minute with
One minute with... Nigel Eastaway
Ask an expert
Ask an expert: VAT recovery on disposal of property by joint venture
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