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Home
Issue
1190
Home
Issue
1190
Issue 1190
22 October, 2013
Analysis
Cross-border enforcement of tax debts
Private client briefing for October 2013
Practice guide: Taxation of demergers
The international briefing for October 2013
VAT focus: Pactor Vastgoed – a possible challenge to the CGS
Adviser Q&A: UK/Isle of Man intergovernmental agreement
In brief
New PAYE messages to employers from HMRC
SDLT 15% rate: when is good occupation, bad occupation?
News
Ireland to close ‘stateless companies’ loophole
Investigations into personal returns raises £609m
Unused PAYE schemes to close
In brief: R&D credit; decommissioning relief deeds; DOTAS & ATED; pension liberation; HMRC accounts...
Deloitte expands Welsh shared service operations
Draft clauses of next Finance Bill set for December 2013
Press watch: Eurobonds tax avoidance under fire
VAT avoidance clampdown leads to 18% rise in yield from big business
EU creates expert group on taxing digital economy
Cases
ME Robins v HMRC
LH Bishop Electric Co Ltd v HMRC (and related appeals)
Abbott International Trading Ltd v HMRC
T Rosenbaum’s Executor v HMRC
Le Bistingo Ltd v HMRC
GM Fenech v Serious Organised Crime Agency
M Macklin v HMRC
Glapwell Football Club Ltd v HMRC
One minute with
One minute with... George Bull
Ask an expert
Ask an expert: Liquidations and transactions in securities
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