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18 Dec 2013
This issue includes comments or articles on the taxation of corporate debt and derivatives; BEPS and the digital economy; the DPAS case on VAT and payment services; the Leeds City Council case on limitation periods for VAT repayment claims; enforcement...
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06 Dec 2013
This special issue of PM-Tax includes reactions from leading members of our Tax team to the Autumn Statement, an article on the Glyn case on non-residence and an article on the Dixons VAT case on fraudulent credit card use as well as our usual analysis...
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20 Nov 2013
This issue includes our Autumn Statement predictions and comments or articles on VAT and property funds, points to watch on M&A tax deeds and BEPS – from an African perspective, as well as our usual analysis of recent key court and tribunal decisions.
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06 Nov 2013
This issue includes comments or articles on the controversy over the quoted eurobond exemption, the increase in the amount collected as a result of VAT avoidance by large businesses, fiscal neutrality – another round in the Rank Group litigation, rebuilding...
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24 Oct 2013
This issue includes comments on The latest 'Tax Gap' figures and Should claiming interest relief be seen as tax avoidance?, an update on some recent changes flowing from the Executive pay reforms and articles on the Changes to capital allowances from...
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08 Oct 2013
This issue of PM-Tax includes comments on the backlog of tax disputes and HMRC’s attack on loans by individuals and articles on intra group reorganisations in China, patent box related considerations for licensing transactions and a report of a pan-European...
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25 Sep 2013
This issue includes comments or articles on Vodafone, the SSE and tax avoidance, the Crédit Lyonnais decision on VAT treatment of international branches, the fact that the amount of corporate tax collected has fallen to its lowest level in six years,...
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11 Sep 2013
This issue includes comments or articles on the Tax Assurance Commissioner’s first annual report, the consultation on raising the stakes on tax avoidance, the Pendragon case on VAT and abuse of rights, University of Cambridge case on VAT recovery for...
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25 Jul 2013
This issue includes comments on Euroceanica: a tonnage tax case with implications for loan relationships, How should companies deal with SAO compliance?, Thoughts on maximising the operational effectiveness of a tax department and Two employee share plan...
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10 Jul 2013
This issue includes an article from our Shanghai tax team on the Chinese tax system as well as an update on the GAAR panel, comment pieces on the Tax Assurance Commissioner’s report on resolving tax disputes, Tax and Transparency – where next for multinationals?...
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