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Issue
1066
Home
Issue
1066
Issue: Vol 0, Issue 1066
16 February, 2011
Analysis
International review
VAT refunds, repayment supplement and interest
Section 198 elections for plant fixtures
Effective control of customs duties
Derecognition of loan relationships
In brief
Feedback on Grace and ordinary residence
Reviewing Aberdeen Asset Management v HMRC
Reviewing Aberdeen Asset Management v HMRC
Chilcott and grossing up notional payments
Chilcott and grossing up notional payments
News
Press watch: Banks’ corporation tax
Liechtenstein agreement in force
EU co-operation to combat tax fraud
PAYE: Online tools replace CD
People and firms: Taxand
HMRC: Tax cheats face detailed scrutiny
‘Disguised remuneration’ measures to be relaxed
EC challenges UK’s ‘discriminatory’ anti-avoidance rules
Thin cap rules ‘fully consistent with EU law’
HMRC defends ‘no compromise’ approach to investigations
Exclusive: GAAR team to scrutinise case for clearance procedure
BDO: HMRC must discriminate between tax planning and tax avoidance
Three new toolkits for tax agents
Statement of practice: Transfer pricing, mutual agreement procedure and arbitration
Cases
R (oao Lunn) v HMRC
Wakefield College v HMRC
Deliverance Ltd v HMRC
Mrs ME McMillin v HMRC
PG Gunn v HMRC
Practice guides
VAT refunds, repayment supplement and interest
Section 198 elections for plant fixtures
Effective control of customs duties
EDITOR'S PICK
NEWS
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CASES
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IN BRIEF
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