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Employment taxes
Termination payments
Indirect taxes
Customs & Excise duties
Environmental taxes
IPT
VAT
International taxes
BEPS
CFCs
Cross border
Double tax relief
Foreign profits
Residence
Transfer pricing
UK competitiveness
Withholding taxes
Private business taxes
OMBs
Partnerships
Private client taxes
CGT
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Trusts & estates
Real estate taxes
Property taxes
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Tax policy & administration
Anti-avoidance
Appeals
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Home
Issue
1150
Home
Issue
1150
Issue 1150
7 December, 2012
Analysis
The tax agenda for December 2012
Leasing and the new CFC rules
OECD’s revised proposals on ‘beneficial ownership’
Back to basics: R&D tax credits
The AG opinion in EC v Ireland on VAT groups
Ask an expert: An unusual earn-out
Special report: The Autumn Statement
In brief
VAT, TOGCs and property acquisitions: next steps
Bringing expatriates into PAYE real time information
News
Press watch: The Times wins journalism award for tax avoidance series
Autumn statement: Tax avoiders may be denied government contracts
Mis-selling review services: VAT exemption withdrawn
Polytunnels may be plant, says HMRC
Company cars: New advisory fuel rates for LPG vehicles
HMRC seeks chair of GAAR advisory panel
Autumn statement: Tax experts urge caution on general anti-abuse rule
Autumn statement: Tax avoidance schemes blocked
Autumn statement: Further reduction in corporation tax rate
Autumn statement: Ten-fold increase in annual investment allowance
Tax avoidance: Big four accountancy firms under scrutiny
Tax experts defend Tui Travel as BBC journalist claims offsetting trade losses is ‘controversial’
Tax professionals air frustration amid anti-avoidance ‘uproar’
‘Understandable misunderstandings’ have fuelled tax avoidance debate, say academics
First Nationwide: HMRC guidance on distributions
VAT notices updated
Osborne announces ‘new funding’ of £77m for HMRC
Taxing the multinationals: Arm’s length principle ‘has benefited the UK’
MPs denounce multinationals over ‘immoral’ tax avoidance
HMRC needs a change in mindset to tackle tax avoidance, say MPs
Amazon disclosed sales of £3.35bn ‘from the UK’
Google ‘undermined its own argument’ in defending tax arrangements, say MPs
Starbucks reviews UK tax arrangements
PAYE RTI: HMRC relaxes ‘patently absurd’ reporting deadline
HMRC defers PAYE RTI penalty
VAT invoicing: regulations
VAT and removal of goods: regulations
Accenture under scrutiny: HMRC response
Cases
MJP Media Services Ltd v HMRC
J Okolo v HMRC
Finanzamt Steglitz v I Zimmermann
Daňové riaditeľstvo Slovenskej republiky v Profitube spol sro
European Commission v Ireland
Dixons Retail PLC v HMRC
HMRC v Total Technology (Engineering) Ltd
C Reid v HMRC
Atlantic Electronics Ltd v HMRC (No. 4)
One minute with
One minute with ... Patrick Cannon
Reports
Special report: The Autumn Statement
EDITOR'S PICK
Tax Journal's 2024 Autumn Budget coverage
1 /7
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
2 /7
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
3 /7
Freebies
David Whiscombe
4 /7
Time is tight: CGT and the Autumn Budget
Peter Rayney
5 /7
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
6 /7
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
7 /7
Tax Journal's 2024 Autumn Budget coverage
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
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
NEWS
Read all
HMRC manual changes: 22 November 2024
Tax increases in Scotland could have led to falling revenue, says IFS
NICs Bill published
Making Tax Digital: late-payment penalty anomaly corrected
Energy security investment mechanism: average prices
CASES
Read all
R (oao Refinitiv Ltd and others) v HMRC
Generator Power Ltd v HMRC
Other cases that caught our eye: 22 November 2024
Syngenta Holdings Ltd v HMRC
The Executors of K Beresford v HMRC
IN BRIEF
Read all
Self’s assessment: Reforms to APR
Greater taxpayer success under internal HMRC reviews
Can a compromise on APR be achieved?
Autumn Budget 2024: IHT winners and losers
Corporate redomiciliation
MOST READ
Read all
Syngenta Holdings Ltd v HMRC
Finance Bill 2025 published
Autumn Budget 2024: IHT winners and losers
Apprenticeship Levy and Employment Allowance: new employer guidelines
R (oao Midlands Partnership University NHS Foundation Trust) v HMRC