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Home
Issue
1192
Home
Issue
1192
Issue 1192
6 November, 2013
Analysis
Certain problems with contingent debt
Practice guide: Points to watch on M&A tax deeds
VAT briefing for November 2013
UK patent box: fair competition or a harmful tax practice?
Lessons from the UT in Lloyds TSB
Adviser Q&A: Ardagh and an unorthodox contract settlement
In brief
VAT and pension fund management: the ongoing saga
Proposals for CGT on sales of UK property by non-residents: ‘conflicts with ATED’
OECD Paris meeting: ‘super-FATCA’ is coming soon
The corporate tax system: the good, the bad and the ugly
News
PM confirms register of beneficial owners to be made public
Government considers CGT on foreign investors of UK property
Small businesses voice support for international unitary taxation
Revised loan relationships rules set to come into force
Spotlight shines on restricted securities avoidance
Supreme Court appeal denied in BAA corporate acquisitions case
EU trials VAT ruling requests for cross-border situations
Andorra deepens commitment to fight offshore avoidance and evasion
In brief: EMI; unit trusts; IHT guidance; VAT notices; place of supply; FATCA; Wales; legal assistance; people
Press watch: Tax is a moral issue, says Sainsbury’s chief
Cases
Sabou v Financni reditelstvi pro blavni mesto Prahu
Marius Wnek v the UK Border Agency
Loughborough Students’ Union v HMRC
HMRC v Rank Group PLC
Peter Stratton v HMRC
Welte v Finanzamt Velbert
Armajaro Holdings Ltd v HMRC
One minute with
One minute with... Michael Hunter
Ask an expert
Ask an expert: Business property relief on furnished holiday lettings
Practice guides
Practice guide: Points to watch on M&A tax deeds
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
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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