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IPT
VAT
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Private client taxes
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Home
Issue
1151
Home
Issue
1151
Issue 1151
18 December, 2012
Analysis
Bumper end of year edition - free to view here
Economics focus: Osborne buys time – but how much?
Examining the draft Finance Bill 2013
FB 2013: The GAAR
FB 2013: The statutory residence test
FB 2013: The residential property proposals
Secret Hotels2: agent or principal?
International review: key developments in 2012
Ask an expert: Legal fees in relation to fines
In brief
The debate: Should we move to a system of unitary taxation?
Reflections on 2012
Starbucks and tax
How will a government blacklist work?
News
Press watch: ‘Shares for rights’
Unitary taxation would help governments to reduce tax rates, say campaigners
Google is not about to turn down tax savings, says Schmidt
Zero-rated sales of motor vehicles and boats: Revenue and Customs Briefs
Telegraph apologises to Margaret Hodge over Stemcor’s tax affairs
Administrative co-operation in Europe: regulations
Income tax allowances and rate limits: regulations
Tax relief for professional fees: regulations
VAT and small non-commercial consignments: regulations
Controlled foreign companies: regulations
Life insurance companies: regulations
Car and van fuel benefits: regulations
Authorised investment funds: regulations
Air passenger duty: regulations
Climate change levy: regulations
Universal credit: Draft regulations
People and firms: Timothy Lyons QC
Tax lawyers condemn ‘attack on the rule of law’
Tax experts welcome changes to general anti-abuse rule
Finance Bill 2013: Measures taking effect from 11 December or 1 January
Government publishes 1,000 pages of draft Finance Bill clauses and explanatory notes
Osborne sets date for Budget 2013
EU powers and UK taxation: call for evidence
Boris Johnson defends Starbucks after protests
Member states should blacklist tax havens and adopt a common GAAR, says EC
UK and Isle of Man to sign enhanced tax information exchange agreement
Tax stance has provided ‘good background publicity’ says John Lewis boss
Starbucks UK tax pledge 'could reduce the group’s overall tax bill'
Starbucks ‘donation’ sets a bad precedent, tax experts warn as £20m pledge backfires
Starbucks pledges voluntary tax payments
Cases
Mirror Image Contracting Ltd v HMRC
J Matthews v HMRC
J Pugsley v HMRC
Mrs G Silber (MMM Lerner’s Personal Representative) v HMRC
HMRC v Secret Hotels2 Ltd
Romanian case of SC Gran Via Moineşti SRL v Agenţia Naţională de Administrare Fiscală (ANA)
Bonik EOOD v Direktor na Direktsia ‘Obzhalvane I upravlenie na izpalnenieto’ – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite
European Commission v Kingdom of Sweden
GfBk Gesellschaft für Börsenkommunikation mbH v Finanzamt Bayreuth
S McHale v HMRC
MJ Rayner v HMRC
K Gobie v HMRC
One minute with
One minute with ... Ian Brimicombe
Ask an expert
Ask an expert: Legal fees in relation to fines
Reports
Reflections on 2012
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