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1189
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Issue 1189
16 October, 2013
Analysis
TLLC Ltd: VAT recovery on fees for professional services
Transfer pricing briefing for October 2013
Tax and the City briefing for October 2013
The accounting and tax treatment of leased chattels
The QROPS regime and EU law
Adviser Q&A: HMRC's health and wellbeing tax plan
In brief
Duality of purpose
News
NICs changes will 'benefit up to 1.25m businesses'
RDRI note replaces HMRC6 residence guidance
OECD issues memo on development of country-by-country template
DOTAS takes on ATED and new pensions hallmark
HMRC sets out plan to suspend aggregates levy exemptions
Isle of Man and Switzerland sign up to tax transparency
In brief: pension schemes; PAYE; trade-related properties; higher education; VAT notices; climate change; Uruguay; autumn statement; people and firms
Taskforces target VAT fraudsters
Tax gap value up to £35bn
Banking code of practice to be stronger from 2014
Cases
Felixstowe Dock & Railway Co Ltd v HMRC (and related appeals)
Dr S Easow v HMRC (and related appeals)
Megantic Services Ltd v HMRC
AN Checker Heating & Service Engineers v HMRC
GS Bhachu v HMRC
Staatssecretaris van Financiën v Pactor Vastgoed BV
Marcus Webb Golf Professional v HMRC
One minute with
One minute with... Sarah Halsted
Ask an expert
Ask an expert: VAT on international services
Practice guides
The accounting and tax treatment of leased chattels
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