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Home
Issue
1088
Home
Issue
1088
Issue: Vol 0, Issue 1088
27 July, 2011
Analysis
Your practical guide to FA 2011
FA 2011 analysis: Pensions
FA 2011 analysis: Administration and HMRC powers
FA 2011 analysis: Furnished holiday lets
FA 2011 analysis: Stamp taxes
FA 2011 analysis: Bank levy
FA 2011 analysis: VAT
FA 2011 analysis: Disguised remuneration
FA 2011 analysis: Foreign profits
FA 2011 analysis: Chargeable gains and value shifting
FA 2011 analysis: New 'designated currency' elections
FA 2011 analysis: Sale of lessor
FA 2011 analysis: Group mismatch schemes rules
FA 2011 analysis: Derecognition of loans and derivatives
FA 2011 analysis: Tainted charity donations
FA 2011 analysis: Rates & allowances
In brief
Wise words from the Treasury Committee
News
People and firms: MacIntyre Hudson
Working Together: July 2011
Green fees remain standard rated, say HMRC
VAT due on salary sacrifice arrangements from January
Working Together: post processing times
HMRC to close Bank of England accounts
HMRC cuts must stop, say unions
MPs will take further evidence on major tax settlements
Institute of Directors warns against turnover-based taxation of small businesses
Office of Tax Simplification invites debate on small business tax reform
Payments to Equitable Life policyholders: tax and tax credits
Tax and development: transparency report discounts multinationals’ tax planning
Tax administration is now the top regulatory burden for small business, says FPB
Cases
Hok Ltd v HMRC
R (oao Huitson) v HMRC
K & R Weber v HMRC
RCPO v Johnson
PA Bell v HMRC
Autoclenz Ltd v Belcher & Others
G Pratt & Sons v HMRC
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