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Home
Issue
1192
Home
Issue
1192
Issue 1192
6 November, 2013
Analysis
Certain problems with contingent debt
Practice guide: Points to watch on M&A tax deeds
VAT briefing for November 2013
UK patent box: fair competition or a harmful tax practice?
Lessons from the UT in Lloyds TSB
Adviser Q&A: Ardagh and an unorthodox contract settlement
In brief
VAT and pension fund management: the ongoing saga
Proposals for CGT on sales of UK property by non-residents: ‘conflicts with ATED’
OECD Paris meeting: ‘super-FATCA’ is coming soon
The corporate tax system: the good, the bad and the ugly
News
PM confirms register of beneficial owners to be made public
Government considers CGT on foreign investors of UK property
Small businesses voice support for international unitary taxation
Revised loan relationships rules set to come into force
Spotlight shines on restricted securities avoidance
Supreme Court appeal denied in BAA corporate acquisitions case
EU trials VAT ruling requests for cross-border situations
Andorra deepens commitment to fight offshore avoidance and evasion
In brief: EMI; unit trusts; IHT guidance; VAT notices; place of supply; FATCA; Wales; legal assistance; people
Press watch: Tax is a moral issue, says Sainsbury’s chief
Cases
Sabou v Financni reditelstvi pro blavni mesto Prahu
Marius Wnek v the UK Border Agency
Loughborough Students’ Union v HMRC
HMRC v Rank Group PLC
Peter Stratton v HMRC
Welte v Finanzamt Velbert
Armajaro Holdings Ltd v HMRC
One minute with
One minute with... Michael Hunter
Ask an expert
Ask an expert: Business property relief on furnished holiday lettings
Practice guides
Practice guide: Points to watch on M&A tax deeds
EDITOR'S PICK
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
1 /7
Understanding the FIG regime
Jo Bateson
2 /7
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
3 /7
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
4 /7
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
5 /7
Tax odyssey: the journey to a single securities tax
Naomi Lawton
6 /7
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
7 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
Tax odyssey: the journey to a single securities tax
Naomi Lawton
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
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HMRC manual changes: 5 September 2025
Pre-Budget speculation fuels rumours of bank windfall tax and landlord NICs
Submitting RIF notifications to HMRC
HMRC guidelines on declarations of accuracy and completeness
EV charging added to advisory fuel rates
CASES
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Lexgreen Services Ltd v HMRC
Elphysic Ltd and others v HMRC
W Tinkler v HMRC
Clear Pay Payroll Ltd v HMRC
Other cases that caught our eye: 5 September 2025
IN BRIEF
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Closing the tax gap: HMRC’s approach to ‘legal interpretation disputes’
CenTax recommends changes to protect family farms
Soft Drinks Industry Levy credit repayments
Self’s assessment: Time for a wealth tax?
Highlights from HMRC’s 2024/25 annual report
MOST READ
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First failure to prevent the facilitation of tax evasion case
T Masters v HMRC
Government mulls reforms to property taxes
Government mulls reforms to property taxes
United Carpets (Franchisor) Ltd v HMRC