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Home
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1129
Home
Issue
1129
Issue: Vol 0, Issue 1129
25 June, 2012
Analysis
Special focus: The proposed GAAR (1)
Practice guide: Entrepreneurs' relief, share reorganisations and EIS
UK Uncut and judicial review
International briefing for June 2012
VAT and machine games duty
In brief
Tax avoidance and morality
State aid and tax: a new approach
Real time information and penalties
Designing a tax regime for a developing country
News
Staff HMRC properly to deal with tax schemers and evaders, says CIOT President
Tax bodies welcome progress on statutory residence test
People and firms: VAT Practitioners Group, Parisi Tax and Francis Clark
Finance Bill update: Public Bill Committee 26 June
New NIC rules for airlines and aircrew
Automatic enrolment into pension schemes: regulations
Tackle abusive tax schemes or face social unrest, tax lawyer warns
PAYE Real Time Information pilot: update
Creative sector tax reliefs: consultation
Ministers lack the political will to tackle aggressive tax avoidance, says PCS
Finance Bill: Public Bill Committee 14, 19 and 21 June
Cases
Greene King plc v HMRC (and related appeal)
London College of Computing Ltd v HMRC
JR Hanson v HMRC
Data Select Ltd v HMRC
Eamas Consulting LLLP v HMRC
Tricor plc v HMRC
One minute with
One minute with ... Peter Cussons
Practice guides
Practice guide: Entrepreneurs' relief, share reorganisations and EIS
Reports
Special focus: The proposed GAAR (1)
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 manual changes: 25 April 2025
DST was always meant to be temporary, says Exchequer Secretary
HMRC change approach to CIR reporting
R&D relief: HMRC to update guidance on going concern rules and intra-group transfers
Pre-development costs consultation postponed
CASES
Read all
WTGIL Ltd v HMRC
Vaccine Research Limited Partnership and another v HMRC
George Mantides Ltd v HMRC
Refinitiv Ltd and others v HMRC
Other cases that caught our eye: 25 April 2025
IN BRIEF
Read all
A statutory residence test bear-trap
Protected income and offshore income gains
Excluded property trusts and 6 April 2025
IR35, staffing companies and the small company threshold
Country-by-country reporting goes public
MOST READ
Read all
FA 2025 review: VAT on private school fees: a lack of clarity
FA 2025 review: The loans to participators regime no more (re)paying your way
FA 2025 review: The new FIG regime: who are the real winners?
Loan Charge review: call for evidence
Other cases that caught our eye: 11 April 2025