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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
IHT
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Trusts & estates
Real estate taxes
Property taxes
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Anti-avoidance
Appeals
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Investigations
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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Mis-selling review services: VAT exemption withdrawn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
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
1 /7
SDLT: gardens, grounds and grazing
Max Schofield
2 /7
Much ado about non-doms: the new policy paper
Helen McGhee
,
Lynnette Bober
3 /7
A capital blow for deducting management expenses
Kyle O'Sullivan
4 /7
VAT on private school fees: 10 takeaways
Etienne Wong
5 /7
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
6 /7
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
,
Gabrielle Van der Haegen
7 /7
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
SDLT: gardens, grounds and grazing
Max Schofield
Much ado about non-doms: the new policy paper
Helen McGhee
,
Lynnette Bober
A capital blow for deducting management expenses
Kyle O'Sullivan
VAT on private school fees: 10 takeaways
Etienne Wong
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
NEWS
Read all
HMRC manual changes: 6 September 2024
Oil and gas tax changes in danger of affecting UK economic growth, says OEUK
Off-payroll working
HMRC’s position on remittances upon divorce
EU approves extension of EIS and VCT
CASES
Read all
HMRC v S&L Barnes Ltd
Bilfinger Salamis UK Ltd v HMRC
S Hackett and another v HMRC
HMRC v Labeikis and others
Other cases that caught our eye: 6 September 2024
IN BRIEF
Read all
R&D claim notification
The everyday economy
Cleaning up: tax on gifts
The end of BADR?
Lease extensions and the 3% surcharge
MOST READ
Read all
R&D claim notification
Bilfinger Salamis UK Ltd v HMRC
HMRC v Labeikis and others
Oil and gas tax changes in danger of affecting UK economic growth, says OEUK
Off-payroll working