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1203
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1203
Issue 1203
5 February, 2014
Analysis
The OECD’s discussion draft on transfer pricing documentation and country by country reporting
Donovan, dividend waivers and settlements
VAT focus: TOGCs and VAT groups
LMA facility agreements – negotiating the norms
Economics focus: The 50% top rate makes a comeback
Briefing on the House of Lords Economic Affairs Finance Bill Sub-Committee
Adviser Q&A: HMRC’s two recent consultations on tackling avoidance
In brief
31% increase in judicial review applications against HMRC
New rules for dual contracts: ‘puzzling on a number of levels’
News
Big business paying more NIC than corporation tax
Online submissions reach record level
Deadline extended for filing returns
New measures target promoters of avoidance schemes
TAAR on capital losses set for revision
UK TOMS rules will not change following Spain ruling
Services received by pension fund can be general costs
In brief: BEPS; FATCA; film relief; CITB; Notice 702; biofuel; DOTAS; ESCs
Partnership rules will harm genuine LLPs, peers told
Press watch: CBI calls for tax breaks on private equity
Cases
Litman & Newall v HMRC
Southern Cross Employment Agency Ltd v HMRC
Associated Newspapers v HMRC
Secrets v HMRC
Blackwell v HMRC
Nicholas Barnes v HMRC
Ghelanis Superstore v HMRC
One minute with
One minute with... Susan Ball
Ask an expert
Ask an expert: Is money received from scrap metal part of a UK property business?
Practice guides
LMA facility agreements – negotiating the norms
EDITOR'S PICK
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
1 /7
SDLT: gardens, grounds and grazing
Max Schofield
2 /7
Much ado about non-doms: the new policy paper
Helen McGhee
,
Lynnette Bober
3 /7
A capital blow for deducting management expenses
Kyle O'Sullivan
4 /7
VAT on private school fees: 10 takeaways
Etienne Wong
5 /7
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
6 /7
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
,
Gabrielle Van der Haegen
7 /7
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
SDLT: gardens, grounds and grazing
Max Schofield
Much ado about non-doms: the new policy paper
Helen McGhee
,
Lynnette Bober
A capital blow for deducting management expenses
Kyle O'Sullivan
VAT on private school fees: 10 takeaways
Etienne Wong
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
NEWS
Read all
HMRC manual changes: 6 September 2024
Oil and gas tax changes in danger of affecting UK economic growth, says OEUK
Off-payroll working
HMRC’s position on remittances upon divorce
EU approves extension of EIS and VCT
CASES
Read all
HMRC v S&L Barnes Ltd
Bilfinger Salamis UK Ltd v HMRC
S Hackett and another v HMRC
HMRC v Labeikis and others
Other cases that caught our eye: 6 September 2024
IN BRIEF
Read all
R&D claim notification
The everyday economy
Cleaning up: tax on gifts
The end of BADR?
Lease extensions and the 3% surcharge
MOST READ
Read all
R&D claim notification
Bilfinger Salamis UK Ltd v HMRC
HMRC v Labeikis and others
Oil and gas tax changes in danger of affecting UK economic growth, says OEUK
Off-payroll working