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Home
Issue
1187
Home
Issue
1187
Issue 1187
2 October, 2013
Analysis
Deductibility of finance costs across Europe
Effective intercompany agreements for transfer pricing
Avoidance, pensions schemes & the GAAR
CGT mitigation for employee shareholders
Economics focus: Public finances on the mend
The tax agenda for October 2013
Adviser Q&A: New rules tackling ‘compensating adjustments’
In brief
International transactions and partial exemption
CJEU judgment on VAT tour operators’ margin scheme raises ‘big questions’
Mind the (VAT) gap: Are our zero rates on the way out?
News
Businesses ‘lose 12 days a year on tax admin’
Cheaper HMRC telephone numbers unveiled
CIOT unconvinced over HMRC’s ‘open data’ proposals
Press watch: Tax dispute sees India freeze Nokia assets
PM announces marriage tax break for 2015
In brief: securities; charity trustees; VAT records; bulking imports; ATED; IHT; people
Exam scheme employers face RTI reminder
New sets of guidance cover DOTAS regime
Update for note on apportioning the price for a going concern
Cases
JG Taylor (Executor of J Taylor deceased) v HMRC
BS Eyin v HMRC
Nijjar Dairies Ltd v HMRC
Peel Investments (UK) Ltd v HMRC (and related appeals)
PJ Wright v HMRC
Y Welter v Finanzamt Welbert
Ms A Khoshaba (t/a Cinnamon Cafe) v HMRC
Serebryannay vek EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ – Varna pri Tsentralno upravlenie na Natsionalna agentsia za prihodite
European Commission v Kingdom of Spain
European Commission v Republic of Poland
One minute with
One minute with... Catherine McKinnell
Ask an expert
Ask an expert: ATED property rental business relief
Practice guides
Effective intercompany agreements for transfer pricing
Reports
Deductibility of finance costs across Europe
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