The CJEU was scheduled to deliver judgment in the Netherlands case of Staatssecretaris van Financiën v Pactor Vastgoed BV (Case C-622/11) on Thursday 10 October. The judgment was not yet available at the time of writing.
With the GAAR now in effect, are certain features of registered pension schemes now within its ambit, asks John Hayward.
George Osborne’s deficit reduction programme looked to have stalled just a few months ago. Recent evidence suggests it is starting to get back on track, David Smith writes.
A look at what’s ahead this month, with views from practitioners on what’s in their in-tray: David Whiscombe explains why it is another busy month for those advising SMEs; David Harkness warns on annual payments, ‘an anachronism for commercial transactions’; and Daniel Lyons highlights the uncertainty over aggregates levy exemptions faced by businesses.
According to figures from the Federation of Small Businesses (FSB), business owners ‘are losing around 12 working days a year keeping on top of their tax administration’, which ‘is costing them half a billion pounds a year’.
HMRC has introduced new 0300 and 0345 telephone helplines for corporation tax, tax credits, probate and inheritance tax, trust and deceased estates, blind person’s priority line and retirement annuity contracts, with effect from 25 and 27 September.
The CIOT has expressed reservations over proposals from HMRC to increase the amount of data HMRC puts in the public domain or releases to credit reference agencies (CRAs).
IHT form R27: application to appeal against calculation of tax due
Mitigation of penalty
Discovery determination