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Home
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1189
Home
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1189
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
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
1 /7
Freebies
David Whiscombe
2 /7
Time is tight: CGT and the Autumn Budget
Peter Rayney
3 /7
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
4 /7
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
5 /7
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
6 /7
SDLT: gardens, grounds and grazing
Max Schofield
7 /7
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
Freebies
David Whiscombe
Time is tight: CGT and the Autumn Budget
Peter Rayney
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
SDLT: gardens, grounds and grazing
Max Schofield
NEWS
Read all
HMRC manual changes: 1 November 2024
Chancellor targets businesses with CGT and IHT reforms
Spotlight on LLPs and disguised remuneration arrangements
New HMRC guidance for taxpayers on rental income
Land transaction tax in Wales: relief for special tax sites
CASES
Read all
GCH Corporation Ltd and others v HMRC
Abbeyford Caravan Company (Scotland) Ltd v HMRC
S Lefort v HMRC
Other cases that caught our eye: 1 November 2024
R (oao Rettig Heating Group UK Ltd (in liquidation)) v HMRC
IN BRIEF
Read all
Autumn Budget 2024: a tax hike with familiar terrain
Autumn Budget 2024: tax on corporates
Autumn Budget 2024: private equity reforms - a mixed bag
Autumn Budget 2024: non-doms - the end of an era
Autumn Budget 2024: nothing too scary about CGT
MOST READ
Read all
‘Arrangements’ that disqualify new EMI option grants
Pillar Two and funds: there is no panacea
A tale from the frontline of SDLT
Government to consult on new corporate re-domiciliation regime
Consultation tracker