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Home
Issue
1095
Home
Issue
1095
Issue: Vol 0, Issue 1095
28 September, 2011
Analysis
Economics column: a worrying change of mood
The Financial Transaction Tax proposals
The filing standard for UK CT returns
When are exit charges unlawful?
Back to basics: The taxation of gilts
Ask an expert: resolving tax disputes
In brief
The Vickers Report in context
GAAR: a headache or full-blown migraine for tax directors?
Total People Ltd: why HMRC will appeal it all the way
News
Financial transaction tax: a step forward or a blunderbuss?
NI number cards phased out
Expenses: worldwide subsistence rates updated
Personal incomes: government estimates
PAYE and real time information: consultation responses
PAYE due by 21 October
VAT and salary sacrifice: further guidance
People and firms: Baker Tilly
Osborne rules out temporary tax cuts but considers lending to SMEs
Government sets £805m aside to help freeze council tax
Government plans Enterprise Zones for BAE sites
Interest on late paid and overpaid tax: regulations
Recognised stock exchanges: LIFFE Administration and Management
National minimum wage: new rates
Construction industry scheme penalties: regulations
Interim leaders reappointed at Office of Tax Simplification
EC proposes Europe-wide financial transaction tax
Cases
Finanzamt Essen Nord-Ost v GFKL Financial Services AG
Agurdino Srl v Moldova
Different Kettle Ltd v HMRC
Carlton Clubs plc v HMRC
Halley & Others v Belgische Staat
Western Ferries (Clyde) Ltd v HMRC
Pending appeals
Practice guides
Back to basics: The taxation of gilts
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