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DPT
Groups
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Employment taxes
Termination payments
Indirect taxes
Customs & Excise duties
Environmental taxes
IPT
VAT
International taxes
BEPS
CFCs
Cross border
Double tax relief
Foreign profits
Residence
Transfer pricing
UK competitiveness
Withholding taxes
Private business taxes
OMBs
Partnerships
Private client taxes
CGT
IHT
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Trusts & estates
Real estate taxes
Property taxes
REITs
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SDLT
SDRT
Tax policy & administration
Anti-avoidance
Appeals
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HMRC Powers
Investigations
Litigation
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Home
Issue
1150
Home
Issue
1150
Issue 1150
7 December, 2012
Analysis
The tax agenda for December 2012
Leasing and the new CFC rules
OECD’s revised proposals on ‘beneficial ownership’
Back to basics: R&D tax credits
The AG opinion in EC v Ireland on VAT groups
Ask an expert: An unusual earn-out
Special report: The Autumn Statement
In brief
VAT, TOGCs and property acquisitions: next steps
Bringing expatriates into PAYE real time information
News
Press watch: The Times wins journalism award for tax avoidance series
Autumn statement: Tax avoiders may be denied government contracts
Mis-selling review services: VAT exemption withdrawn
Polytunnels may be plant, says HMRC
Company cars: New advisory fuel rates for LPG vehicles
HMRC seeks chair of GAAR advisory panel
Autumn statement: Tax experts urge caution on general anti-abuse rule
Autumn statement: Tax avoidance schemes blocked
Autumn statement: Further reduction in corporation tax rate
Autumn statement: Ten-fold increase in annual investment allowance
Tax avoidance: Big four accountancy firms under scrutiny
Tax experts defend Tui Travel as BBC journalist claims offsetting trade losses is ‘controversial’
Tax professionals air frustration amid anti-avoidance ‘uproar’
‘Understandable misunderstandings’ have fuelled tax avoidance debate, say academics
First Nationwide: HMRC guidance on distributions
VAT notices updated
Osborne announces ‘new funding’ of £77m for HMRC
Taxing the multinationals: Arm’s length principle ‘has benefited the UK’
MPs denounce multinationals over ‘immoral’ tax avoidance
HMRC needs a change in mindset to tackle tax avoidance, say MPs
Amazon disclosed sales of £3.35bn ‘from the UK’
Google ‘undermined its own argument’ in defending tax arrangements, say MPs
Starbucks reviews UK tax arrangements
PAYE RTI: HMRC relaxes ‘patently absurd’ reporting deadline
HMRC defers PAYE RTI penalty
VAT invoicing: regulations
VAT and removal of goods: regulations
Accenture under scrutiny: HMRC response
Cases
MJP Media Services Ltd v HMRC
J Okolo v HMRC
Finanzamt Steglitz v I Zimmermann
Daňové riaditeľstvo Slovenskej republiky v Profitube spol sro
European Commission v Ireland
Dixons Retail PLC v HMRC
HMRC v Total Technology (Engineering) Ltd
C Reid v HMRC
Atlantic Electronics Ltd v HMRC (No. 4)
One minute with
One minute with ... Patrick Cannon
Reports
Special report: The Autumn Statement
EDITOR'S PICK
Making Tax Digital: lessons from the NAO report
Paul Aplin OBE
1 /7
What happens at a tribunal hearing?
Anne Redston
2 /7
Schedule 36: a stitch in time
Keith Gordon
3 /7
Etroy v Speechly Bircham: when do professional negligence claims become time-barred?
Anastasia Nourescu
,
Cécile Perrault
4 /7
Pillar Two: the consequences of staggered global implementation
Ashley Greenbank
,
Rhiannon Kinghall Were
5 /7
Tax Administration and Maintenance Day: report
6 /7
Pension planning after the Budget
Mike J Haynes
7 /7
Making Tax Digital: lessons from the NAO report
Paul Aplin OBE
What happens at a tribunal hearing?
Anne Redston
Schedule 36: a stitch in time
Keith Gordon
Etroy v Speechly Bircham: when do professional negligence claims become time-barred?
Anastasia Nourescu
,
Cécile Perrault
Pillar Two: the consequences of staggered global implementation
Ashley Greenbank
,
Rhiannon Kinghall Were
Tax Administration and Maintenance Day: report
Pension planning after the Budget
Mike J Haynes
NEWS
Read all
Treasury Committee calls for systematic review of tax reliefs
NICs investment zone reliefs for employers
R&D claim requirements confirmed
New transfer pricing records requirements
HMRC issues clarifications on SBAs
CASES
Read all
M R Currell Ltd v HMRC
Sonder Europe Ltd v HMRC
TP v Administration de l’Enregistrement, des Domaines et de la TVA
Ebuyer (UK) Ltd v HMRC
Other cases that caught our eye: 28 July 2023
IN BRIEF
Read all
Self’s assessment: Inheritance tax
When does a payment constitute a distribution?
OECD inclusive framework publishes outcome statement on Pillar One and Pillar Two
Legislation day: practitioners' views
Challenging information notices
MOST READ
Read all