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Issue: Vol 0, Issue 1111
9 February, 2012
Analysis
Finance Bill 2012: the UK Patent Box regime
The new Contractual Disclosure Facility
Reviewing Member State support for the FTT
Back to basics: Corporate tax residence
VAT briefing for February 2012
Ask an expert: De-grouping charges and schemes of reconstruction
In brief
Lansdowne & discovery assessments
UK's abolition of mistake of law remedy challenged
FATCA developments
News
Alternative Dispute Resolution trial extended
HMRC launches Electricians Tax Safe Plan
EC says cooperation on FATCA advances promotion of automatic information exchange
Public Accounts Committee reads HMRC provision as tax written off
Chargeable gains of companies: RPI for January 2012
People and firms: MHA MacIntyre Hudson and Tolley Exam Training
HMRC rewrites guidance on disclosure of tax avoidance schemes
Press watch: Bankers arrested in tax fraud investigation
Tax adviser jailed for 18 months for attempted £70m fraud
Security for payment of PAYE: reminder
Research and development payments to overseas bodies: regulations
Cases
ITV Services Ltd v HMRC
PJ Wright v HMRC (No 4)
Ocean Charters Ltd v HMRC
Terletskaya v Ukraine
HMRC v Atlantic Electronics Ltd (No 3)
MD Cotter v HMRC
One minute with
One minute with ... Anthony Thomas
Practice guides
Back to basics: Corporate tax residence
EDITOR'S PICK
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
1 /7
Freebies
David Whiscombe
2 /7
Time is tight: CGT and the Autumn Budget
Peter Rayney
3 /7
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
4 /7
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
5 /7
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
6 /7
SDLT: gardens, grounds and grazing
Max Schofield
7 /7
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
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
SDLT: gardens, grounds and grazing
Max Schofield
NEWS
Read all
HMRC manual changes: 25 October 2024
Government to consult on new corporate re-domiciliation regime
HMRC revamp guidance on EMI independence test
HMRC confirm delay to new employer reporting requirement
Special tax sites designated in Wales
CASES
Read all
R (oao Rettig Heating Group UK Ltd (in liquidation)) v HMRC
R (oao Fluid Systems Technologies (Scotland) Ltd and others) v HMRC
Other cases that caught our eye: 25 October 2024
Panayi v HMRC
BTR Core Fund JPUT v HMRC
IN BRIEF
Read all
‘Arrangements’ that disqualify new EMI option grants
A tale from the frontline of SDLT
Bed and breakfasting before the Budget?
NICs and the Budget
Non-dom reforms: shaping the regime
MOST READ
Read all
Panayi v HMRC
Home and away: how to go non-resident after McCabe
HMRC update ERS guidance for Vermilion
BTR Core Fund JPUT v HMRC
Further pensions lifetime allowance changes