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Issue
1118
Home
Issue
1118
Issue: Vol 0, Issue 1118
28 March, 2012
Analysis
Finance Bill 2012: Debt buy-back legislation
A big moment for the economy
The tax agenda for April 2012
Finance Bill 2012: the new measures
Tax and the City: April 2012 briefing
Shop Direct: VAT refunds and trading receipts
Ask an expert: Gift relief for company shares
In brief
AH Field and the loan relationships unallowable purpose test
First Nationwide and dividends from share premium
The consultation on the taxation of interest
The Banking Code of Practice
News
Press watch: Charity tax row
Senior tax officials say proposed anti-abuse rule may facilitate avoidance
Tax disputes: HMRC finalises LSS commentary and ADR guidance
Press watch: Apple, Amazon, Facebook and Google
Treasury lists changes to draft CFCs legislation
Tax treaties: Montserrat and South Africa
Extra-statutory concessions update
Tax bodies flag professional conduct guidance as new stamp duty schemes emerge
Investment companies: regulations
People and firms: Baker Tilly, Berg Kaprow Lewis, UHY Hacker Young, Ernst & Young
Press watch: Amazon
Real estate investment trusts: consultation
India stands firm on retrospective tax law that could reopen Vodafone case
Working Together on HMRC service delivery
Easter downtime affects HMRC online services
Pasty tax would be unworkable, says Greggs boss
HMRC expects banks to disclose alleged non-compliance with code of practice
People and firms: Smith & Williamson
Government plans 45 tax consultations
Transfer pricing rules need to be simpler and more robust, says OECD forum
Gift Aid Small Donations Scheme: consultation
Income tax and interest: consultation
Manufactured payments: consultation
Climate change levy: regulations
Landfill tax: regulations
Simplifying small business tax: consultation
Plumber jailed for 12 months after admitting tax evasion
Lord Hollick backs country by country reporting as NGOs focus on EC initiative
Cases
Mrs EM Ramsay v HMRC
JA McLaughlin v HMRC
S Moher (t/a Premier Dental Agency) v HMRC
B MacMahon (t/a Irish Cottage Trading Co) v HMRC
TI Khawaja v HMRC (No 2)
One minute with
One minute with ... Graham Elliott
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
B Lynch v HMRC