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IPT
VAT
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BEPS
CFCs
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Residence
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Withholding taxes
Private business taxes
OMBs
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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Mis-selling review services: VAT exemption withdrawn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
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
HMRC closing in on tax avoidance (again)
HMRC v Innovative Bites Ltd and another
Excluded property trusts and 6 April 2025
Chancellor hints on digital services tax
Country-by-country reporting goes public