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Home
Issue
1172
Home
Issue
1172
Issue 1172
4 June, 2013
Analysis
Economics focus: Spending cuts become harder to find
The tax agenda for June
Trading in the UK through a PE
New UK GAAP and tax on financial instruments
NEC: VAT and booking fees
News
No relief on costs paid by business customers, gas and electricity distributors told
CASC qualifying conditions targeted for clarification
HMRC proposes change to exchange gains and losses rules
Andorra introduces income tax for first time
Offshore employment intermediaries' income put under review
Revision for double taxation treaty passport scheme
Condoc seeks to strength banks' code of practice
In brief: Economic Affairs Committee; annual management charge; fuel rates; IHT trust charges; VAT refunds; people and firms
Victory for HMRC in BVI avoidance case
FATCA implementation given updated regulations and guidance
Press watch: Gibraltar; Hearts FC; Charity Commission
Cases
HMRC v The Honourable Society of Middle Temple
WM Morrison Supermarkets Ltd v HMRC
Nuffield Health v HMRC
J Myers v HMRC (and related appeals)
Blenheims Estate and Asset Management Ltd v HMRC
Trustees of David Zetland Settlement v HMRC
One minute with
One minute with... Mark Dyson
Ask an expert
Ask an expert: Recovery of UK VAT under the EU VAT refund mechanism
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
HMRC manual changes: 4 April 2025
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
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