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IPT
VAT
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Withholding taxes
Private business taxes
OMBs
Partnerships
Private client taxes
CGT
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Issue
1188
Home
Issue
1188
Issue 1188
8 October, 2013
Analysis
Back to basics: Tax on capital contributions
The VAT briefing for October 2013
Examining the OECD’s revised discussion draft on intangibles
Recent developments on the banking code of practice
Adviser Q&A: CJEU case on the tour operators’ margin scheme
In brief
Statutory residence test ‘may cause a few problems’
France in ‘embarrassing tax climb down’
News
PAC set for hearings on Royal accounts and HMRC
HMRC online services to be unavailable at weekend
Pensions allowance checking tool unveiled
Debt and derivative contracts consultation minutes released
In brief: charity guidance; RTI; SRT; Italy; special scheme; Guernsey; correction
Hogan Lovells appoints European director of transfer pricing
OTS releases initial review of tax definitions
New BEPS working party will look at CFCs
Press watch: Royal Mail ‘to pay no tax for years after float’
HMRC brief outlines position on ITV Services case
Disclosure campaign launched for health professionals
Cases
Market & Opinion Research International Ltd v HMRC
Dr J Kohal v HMRC
J Francis v HMRC
Itelcar – Automóveis de Aluguer Lda v Fazenda Pública
Finanzamt Dortmund-West v Klinikum Dortmund GmbH
Pending: Pactor Vastgoed and Cotter
One minute with
One minute with... Jonathan Cooklin
Ask an expert
Ask an expert: Receipt of an earn-out by a corporate shareholder
Practice guides
Back to basics: Tax on capital contributions
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