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IPT
VAT
International 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 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