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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
Urgent action could be required on non-dom ‘double remittances’
HMRC set out Pillar Two territories
Additional information requirements for creative industry claims updated
Private schools VAT challenge
HMRC increase late-payment interest rates
CASES
Read all
St Patrick’s International College Ltd and others v HMRC
Morgan Lloyd Trustees Ltd v HMRC
HMRC v Bolt Services UK Ltd
Other cases that caught our eye: 4 April 2025
HMRC v Innovative Bites Ltd and another
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