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Home
Issue
1068
Home
Issue
1068
Issue: Vol 0, Issue 1068
2 March, 2011
Analysis
Practice guide: Tax on investing in China
EU place of supply of services
HMRC raids and criminal investigations
Revenue watch
Examining the 2011 CCCTB proposals
Tax gap debate: Measuring the cost of avoidance
Comparative analysis of European holding company jurisdictions
In brief
Plumbers Tax Safe Plan: the view from the Low Incomes Tax Reform Group
CCCTB: the cost of compliance and effective CT rates
Distributions received by small companies: a purposive interpretation
European Commission requests the UK to amend income tax and CGT anti-avoidance legislation
Megantic Services Ltd: where's the evidence?
News
Tax gap debate: Measuring the cost of avoidance
Press watch: ‘Robin Hood tax’
Corporation tax payments and returns: a reminder
Climate change levy: regulations
Revenue & Customs Briefs 07/11, 08/11 and 10/11
Oman: Double tax agreement
Stamp taxes: HMRC guidance on anti-avoidance provision
Spotlights: Employee benefit trusts
Venture capital trusts: regulations
People and firms: Herbert Smith
VAT: HMRC guidance updated
Pensions tax relief: Meeting the annual allowance charge
Larger companies pay ‘generally lower’ rate of corporation tax
Office of Tax Simplification recommends abolition of 47 tax reliefs
PwC hails ‘substantial tax contribution’ as critics attack ‘corporate spin’
Cases
HMRC v Able UK Ltd
A Berry v HMRC
Mill House Management UK Ltd v HMRC
Birmingham Hippodrome Theatre Trust Ltd v HMRC
C Humphreys v HMRC
SP Erdal v HMRC
Brayfal Ltd v HMRC (No 5)
Forde & McHugh Ltd v HMRC
Practice guides
Practice guide: Tax on investing in China
EDITOR'S PICK
RBC: from the island of literal interpretation to the continental shelf
Victoria Hine
,
Kyle Rainsford
1 /7
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle
Gerald Montagu
2 /7
Helping vulnerable individuals: a guide for tax professionals
Chris Holmes
,
Dawn Register
3 /7
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
,
David Haughey
4 /7
ScottishPower and the limits of von Glehn
Rupert Shiers
,
Suzanne Hill
5 /7
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
6 /7
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
7 /7
RBC: from the island of literal interpretation to the continental shelf
Victoria Hine
,
Kyle Rainsford
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle
Gerald Montagu
Helping vulnerable individuals: a guide for tax professionals
Chris Holmes
,
Dawn Register
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
,
David Haughey
ScottishPower and the limits of von Glehn
Rupert Shiers
,
Suzanne Hill
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
NEWS
Read all
Tax Journal authors for March
HMRC closing in on tax avoidance (again)
Finance Act 2025 enacted
MPs press ahead with NICs increases
ATED chargeable amounts increased
CASES
Read all
HMRC v Innovative Bites Ltd and another
PD & MJ Ltd v HMRC
LR R&D LLP v HMRC
Other cases that caught our eye: 28 March 2025
Orsted West of Duddon Sands (UK) Ltd and others v HMRC
IN BRIEF
Read all
Excluded property trusts and 6 April 2025
IR35, staffing companies and the small company threshold
Country-by-country reporting goes public
When is 20% not 20%?
Are multiple trusts still a viable IHT planning strategy?
MOST READ
Read all
Orsted West of Duddon Sands (UK) Ltd and others v HMRC
Concerns remain over Making Tax Digital
HMRC closing in on tax avoidance (again)
V Louwman v HMRC
HMRC manual changes: 21 March 2025