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Home
Issue
1188
Home
Issue
1188
Issue 1188
8 October, 2013
Analysis
Back to basics: Tax on capital contributions
The VAT briefing for October 2013
Examining the OECD’s revised discussion draft on intangibles
Recent developments on the banking code of practice
Adviser Q&A: CJEU case on the tour operators’ margin scheme
In brief
Statutory residence test ‘may cause a few problems’
France in ‘embarrassing tax climb down’
News
PAC set for hearings on Royal accounts and HMRC
HMRC online services to be unavailable at weekend
Pensions allowance checking tool unveiled
Debt and derivative contracts consultation minutes released
In brief: charity guidance; RTI; SRT; Italy; special scheme; Guernsey; correction
Hogan Lovells appoints European director of transfer pricing
OTS releases initial review of tax definitions
New BEPS working party will look at CFCs
Press watch: Royal Mail ‘to pay no tax for years after float’
HMRC brief outlines position on ITV Services case
Disclosure campaign launched for health professionals
Cases
Market & Opinion Research International Ltd v HMRC
Dr J Kohal v HMRC
J Francis v HMRC
Itelcar – Automóveis de Aluguer Lda v Fazenda Pública
Finanzamt Dortmund-West v Klinikum Dortmund GmbH
Pending: Pactor Vastgoed and Cotter
One minute with
One minute with... Jonathan Cooklin
Ask an expert
Ask an expert: Receipt of an earn-out by a corporate shareholder
Practice guides
Back to basics: Tax on capital contributions
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
HMRC manual changes: 17 May 2024
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
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
When tax goes wrong
HMRC to engage on non-dom changes, while Labour considers investment incentive
Labour’s non-dom proposals