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IPT
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Home
Issue
1091
Home
Issue
1091
Issue: Vol 0, Issue 1091
31 August, 2011
Analysis
What is and is not a reasonable excuse
International briefing: September 2011
Worldwide debt cap: five practical issues
Financing OMBs: loans or shares?
Agent versus principal
In brief
CFC reform: creating the right conditions for growth
Reviewing the impact of Anson (FTC/39/2010, aka Swift)
News
Press watch: Twenty economists urge Osborne to drop the 50p tax rate
Autumn statement is set for 29 November
Inheritance tax incentive would be regressive, says Tax Faculty
OECD sets out strategies to counter corporate loss schemes
Capital allowances: Tax Faculty recommends deferral of mandatory pooling
Bogus financial adviser jailed for £1.9m tax fraud
HMRC should use criminal powers to tackle dishonesty, says CIOT
HMRC to address concerns over tax treaties measure
Eighteen tax consultations close this month
Construction industry: new penalties regime starts in October
People and firms: McGrigors
Press watch: Chris Evans on tax havens
Lottery terminals: HMRC invite repayment claims
Cases
PD, J & LD Brockhouse (t/a A5 Aquatics) v HMRC
Mrs J Moss v HMRC
M Benford v HMRC
Nordea Pankki Suomi Oyj v Finland
European Commission v Republic of Hungary
Tallington Lakes Ltd v HMRC
St Peters Travel Ltd v HMRC (and related appeal)
PC Clarke v HMRC (No 2)
Practice guides
Worldwide debt cap: five practical issues
Financing OMBs: loans or shares?
EDITOR'S PICK
Tax Journal's 2024 Autumn Budget coverage
1 /7
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
2 /7
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
3 /7
Freebies
David Whiscombe
4 /7
Time is tight: CGT and the Autumn Budget
Peter Rayney
5 /7
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
6 /7
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
7 /7
Tax Journal's 2024 Autumn Budget coverage
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
Freebies
David Whiscombe
Time is tight: CGT and the Autumn Budget
Peter Rayney
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
NEWS
Read all
HMRC manual changes: 1 November 2024
Chancellor targets businesses with CGT and IHT reforms
Spotlight on LLPs and disguised remuneration arrangements
New HMRC guidance for taxpayers on rental income
Land transaction tax in Wales: relief for special tax sites
CASES
Read all
GCH Corporation Ltd and others v HMRC
Abbeyford Caravan Company (Scotland) Ltd v HMRC
S Lefort v HMRC
Other cases that caught our eye: 1 November 2024
R (oao Rettig Heating Group UK Ltd (in liquidation)) v HMRC
IN BRIEF
Read all
Autumn Budget 2024: a tax hike with familiar terrain
Autumn Budget 2024: tax on corporates
Autumn Budget 2024: private equity reforms - a mixed bag
Autumn Budget 2024: non-doms - the end of an era
Autumn Budget 2024: nothing too scary about CGT
MOST READ
Read all
‘Arrangements’ that disqualify new EMI option grants
A tale from the frontline of SDLT
Pillar Two and funds: there is no panacea
One minute with... Paul Rosser
Government to consult on new corporate re-domiciliation regime