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PM-Tax

PM-Tax, the magazine produced by our Tax Team, to keep you up to date with our view on recent developments. If you have any  comments or would like more detail on any of the matters covered, please  contact your usual Pinsent Masons adviser or email Catherine.Robins@pinsentmasons.com.

  • PM-Tax - 8 October 2014

    07 Oct 2014

    In this issue of PM-Tax we cover the tax policies announced at the party conferences, the CJEU judgment in Skandia – is VAT due on transactions between branches and head office?, income tax on clawed back bonuses, what is an unallowable purpose? and highlights...

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  • PM-Tax - 24 September 2014

    24 Sep 2014

    In this issue of PM-Tax we cover Scottish Independence and what a ‘No’ vote means for tax ,thoughts on the OECD’s first formal BEPS proposals, a plea for ‘fair tax’ , the Lloyds Equipment Leasing case on main objects , what is next for DOTAS and transfers...

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  • PM-Tax - 10 September 2014

    10 Sep 2014

    In this issue of PM-Tax we cover why HMRC may come to regret accelerated payment notices, what has changed in the OECD model tax convention, would the introduction of an employee shareholding vehicle encourage more widespread employee ownership? how to...

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  • PM-Tax - 30 July 2014

    29 Jul 2014

    In this issue of PM-Tax we cover the strict new regime for high risk promoters, aggressive tax avoidance: time to pay upfront , accelerated payment notices to be extended to NIC avoidance schemes, VAT: Technology should not count against investment platforms,...

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  • PM-Tax - 16 July 2014

    15 Jul 2014

    In this issue of PM-tax we cover accelerated payments and follower notices, HMRC raids, recent VAT cases on the cost sharing exemption and on holding companies, growth shares and changes to CoP 9.

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  • PM-Tax - 02 July 2014

    01 Jul 2014

    In this issue of PM-Tax we cover HMRC’s withdrawal of the ‘Denial’ option in CoP 9 cases, some thoughts on African tax treaties, a reminder on Senior Accounting Officer, German withholding taxes on dividends: potential issues and solutions and our new...

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  • PM-Tax – 18 June 2014

    17 Jun 2014

    In this issue of PM-Tax we cover taxation of the digital economy, tax and procurement - one year on, the European Commission investigation into national tax rulings, VAT - compound interest claims and a recent case on retrospective tax legislation.

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  • PM-Tax – 4 June 2014

    03 Jun 2014

    In this issue of PM-Tax we cover US takeovers of European companies to save tax, Swiss government to provide hit list of top 10 tax evasion destinations, VAT – update on pension fund management costs following PPG, Tax disputes - Is the LSS working? and...

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  • PM-Tax - 21 May 2014

    20 May 2014

    In this issue of PM-Tax we cover Starbucks: are the latest moves just a storm in a coffee cup?, the Finance Bill 2014 provisions on follower notices and accelerated payments, the VAT treatment of finance agreements after the Mercedes-Benz case, proposals...

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  • PM-Tax - 07 May 2014

    06 May 2014

    In this issue of PM-Tax we look at the tax aspects of the bid by Pfizer for Astra Zeneca, VAT default surcharges and the Trinity Mirror case, global tax reporting, strict liability for offshore evaders and the modernisation of the loan relationship rules.

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