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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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Anti-avoidance
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Home
Issue
1180
Home
Issue
1180
Issue 1180
31 July, 2013
Analysis
FA 2013: Targeted loss buying provisions
Back to basics: VAT on supplies of land and property
Tower Radio: PAYE and NIC mitigation schemes
Economics focus: The exchequer gets a belated 50p bonus
Adviser Q&A: ITV Services and the entertainers’ NIC regulations
The tax agenda for August 2013
CTA and ATT examination results
News
Amendment for exchange gains and losses regime
News in brief
Investment manager exemption ‘white list’ facing expansion
Life insurance qualifying policies rules set to come into force
RSM Tenon and Baker Tilly announce merger talks
HMRC data sharing put under scrutiny
Education bodies lose VAT exemption
Four pension scheme regulations unveiled
'Fundamental review' needed of corporate tax system, say peers
Cases
QB decision in R (oao GSTS Pathology Llp) v HMRC (and related applications)
Rousk v Sweden
HMRC v DV3 RS Limited Partnership
Fiscale Eenheid PPG Holdings BV cs te Hoogezand v Inspecteur van de Belastingdienst/Noord/Kantoor Groningen
Pendragon PLC v HMRC (and related appeals)
Interfish Ltd v HMRC
ITV Services Ltd v HMRC
One minute with
One minute with... Jolyon Maugham
Ask an expert
Ask an expert: BPR on chargeable transfer of holding company’s shares
Practice guides
Back to basics: VAT on supplies of land and property
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