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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
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
HMRC closing in on tax avoidance (again)
Finance Act 2025 enacted
MPs press ahead with NICs increases
ATED chargeable amounts increased
HMRC manual changes: 28 March 2025
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