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DPT
Groups
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Termination payments
Indirect taxes
Customs & Excise duties
Environmental taxes
IPT
VAT
International taxes
BEPS
CFCs
Cross border
Double tax relief
Foreign profits
Residence
Transfer pricing
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Withholding taxes
Private business taxes
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Partnerships
Private client taxes
CGT
IHT
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Trusts & estates
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Property taxes
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Home
Issue
1196
Home
Issue
1196
Issue 1196
4 December, 2013
Analysis
Adviser Q&A: Autumn Statement
Back to basics: Intra-group reorganisations
Autumn Statement 2013: Summary
In brief
Views on the Autumn Statement
A general anti-abuse rule cannot fix the corporate tax system
EC parent-subsidiary directive proposals ‘may not require any significant changes’ in UK
Should HMRC value goodwill?
News
Download our Autumn Statement issue in full – and for free
UK tax regime still attractive, survey shows
Self-assessment set to go paperless
GAAR ‘will allow 99% of avoidance to continue’
264 banks sign up to code of practice on tax
PAC hearing on gift aid becomes heated
More countries commit to tax transparency with international accords
Lords committee hears from personal service companies experts
HMRC reveal external engagement award winners
In brief: Autumn Statement; RTI; OECD BEPS; VAT gap
Cases
HMRC v Our Communications Ltd
Timothy Harding v HMRC
HMRC v Anthony Bosher
Folarin Bamgbopa v HMRC
Thomas Estates Ltd t/a Beacon Bingo
Finance & Business Training Ltd v HMRC
Metso Paper Bender Forrest Ltd v HMRC
One minute with
One minute with... Gill Morris
Ask an expert
Ask an expert: Purchase of own shares
Practice guides
Back to basics: Intra-group reorganisations
EDITOR'S PICK
The non-doms reforms: a practitioner view
Helen McGhee
1 /7
Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher
Emily Osborne
2 /7
What the Budget means for non-UK resident trusts
Edward Hayes
3 /7
Raising standards
Paul Aplin OBE
4 /7
An entrée before the manifesto main course?
Chris Sanger
5 /7
The UK’s non-dom regime: the end of the road?
Sophie Dworetzsky
,
Dominic Lawrance
6 /7
Pillar Two compliance: the view from the 100 Group Tax Committee
Dominic Mathon
7 /7
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
Raising standards
Paul Aplin OBE
An entrée before the manifesto main course?
Chris Sanger
The UK’s non-dom regime: the end of the road?
Sophie Dworetzsky
,
Dominic Lawrance
Pillar Two compliance: the view from the 100 Group Tax Committee
Dominic Mathon
NEWS
Read all
HMRC manual changes: 3 May 2024
HMRC ‘sufficiently resourced’, says government
Special tax sites ‘sunset’ date extended
Transfers of building society business
Class 2 NICs: unexpected refunds
CASES
Read all
C Ferguson-Davie and another v HMRC
A D Bly Groundworks and Civil Engineering Ltd and another v HMRC
Qubic Advisory Services Ltd v HMRC
Other cases that caught our eye: 3 May 2024
Hargreaves Property Holdings Ltd v HMRC
IN BRIEF
Read all
PAYE: IR35 ‘set-off’ rules
Haworth and the POEM test
Labour’s reaction to the non-dom proposals
Lessons from Thyssenkrupp on customs duty claims
Expenses of employment
MOST READ
Read all
Labour’s tax plans: aiming at the wrong target?
Updated R&D guidance from HMRC
A guide to tax and ESG for in-house Heads of Tax
BlackRock Holdco 5 LLC v HMRC
Back to BlackRock: the Court of Appeal restores order