Market leading insight for tax experts
Subscribe
Home
Saved articles
Viewed articles
Login
Logout
E-newsletter
About us
Help
View online issue
BROWSE BY TOPIC
Corporate Taxes
Compliance
Corporation tax
DPT
Groups
Transactional tax
Employment taxes
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
Pensions & investments
Trusts & estates
Real Estate Taxes
Property taxes
REITs
Stamp Taxes
SDLT
SDRT
Tax policy & administration
Anti-avoidance
Appeals
Brexit
Compliance
HMRC Powers
Investigations
Litigation
Tax policy
Tax risk
NEWS
CASES
IN BRIEF
ANALYSIS
ONE MINUTE WITH
PEOPLE & FIRMS
TRACKERS
AUTHORS
ISSUE ARCHIVE
BROWSE BY TOPIC
Corporate taxes
Compliance
Corporation tax
DPT
Groups
Transactional tax
Employment taxes
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
Pensions & investments
Trusts & estates
Real estate taxes
Property taxes
REITs
Stamp taxes
SDLT
SDRT
Tax policy & administration
Anti-avoidance
Appeals
Brexit
Compliance
HMRC Powers
Investigations
Litigation
Tax policy
Tax risk
Subscribe
Home
Saved articles
Viewed articles
View virtual issue
View online issue
Login
Logout
E-newsletter
About us
Help
News
Cases
In brief
Analysis
One Minute With
People & Firms
Trackers
Authors
Issue Archive
SEARCH
Home
Issue
1154
Home
Issue
1154
Issue 1154
24 January, 2013
Analysis
Q&A: The US FATCA regulations have finally landed
The Upper Tribunal's decision in Charlton
HMRC's latest settlement opportunity
EBT settlements in practice
International tax briefing for January 2013
Ask an expert: Tax on partly paid shares
In brief
FB 2013: statutory residence test changes
Hidden consequences
FB 2013: a pragmatic approach to CJEU rulings
FB 2013: SDLT relief from 15% rate
News
Legal professional privilege: Supreme Court dismisses taxpayers’ appeal
Settlement opportunity: Film partnerships
PwC notes ‘dramatic change’ in composition of business taxes
Machine games duty: regulations
Chargeable gains: RPI for December 2012
People and firms: Grant Thornton
A general anti-abuse rule cannot tackle multinationals’ tax planning, say lawyers
Tax experts flag transfer pricing risk
Press watch: ‘Tax crackdown to target middle class’
Tax avoidance: Experts cite tax competition as poll flags reputational risk
OTS calls for ‘thorough overhaul’ of unapproved employee share schemes
Sign up now, HMRC tells new tax return filers
Finance Bill 2013: additional draft legislation
Tackling tax evasion: FATCA regulations ‘bring certainty’
Tax professionals defend income deferral after Goldman’s retreat
Tax avoidance: Peers to scrutinise general anti-abuse rule
Small business rate relief: regulations
John Whiting joins HMRC as non-executive director
HMRC seeks 100 additional inspectors for affluent compliance team
Cases
Mrs PA Ellis v HMRC (and related appeal)
Y Yetis v HMRC
BGZ Leasing sp zoo v Dyrektor Izby Skarbowej w Warszawie
European Commission v Kingdom of Spain
Groundwork Cheshire v HMRC
Hawes & Curtis Ltd v HMRC
KC Noble v HMRC
Cambrian Hydro Power Ltd v HMRC
South African Tourist Board v HMRC
M Hearn v HMRC
One minute with
One minute with ... Kevin Nicholson
Ask an expert
Ask an expert: Tax on partly paid shares
Practice guides
Q&A: The US FATCA regulations have finally landed
EDITOR'S PICK
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
1 /7
Freebies
David Whiscombe
2 /7
Time is tight: CGT and the Autumn Budget
Peter Rayney
3 /7
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
4 /7
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
5 /7
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
6 /7
SDLT: gardens, grounds and grazing
Max Schofield
7 /7
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
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
SDLT: gardens, grounds and grazing
Max Schofield
NEWS
Read all
HMRC manual changes: 25 October 2024
Government to consult on new corporate re-domiciliation regime
HMRC revamp guidance on EMI independence test
HMRC confirm delay to new employer reporting requirement
Special tax sites designated in Wales
CASES
Read all
R (oao Rettig Heating Group UK Ltd (in liquidation)) v HMRC
R (oao Fluid Systems Technologies (Scotland) Ltd and others) v HMRC
Other cases that caught our eye: 25 October 2024
Panayi v HMRC
BTR Core Fund JPUT v HMRC
IN BRIEF
Read all
‘Arrangements’ that disqualify new EMI option grants
A tale from the frontline of SDLT
Bed and breakfasting before the Budget?
NICs and the Budget
Non-dom reforms: shaping the regime
MOST READ
Read all
Panayi v HMRC
Home and away: how to go non-resident after McCabe
HMRC update ERS guidance for Vermilion
BTR Core Fund JPUT v HMRC
Further pensions lifetime allowance changes