- Saturday, February 4, 2012 - 05:03
Articles by keyword: Arctic Systems
Make some noise!
Every tax adviser can and should record a podcast, says DANIEL SELWOOD
10 Nov 2010
A construction too far?
MIKE TRUMAN reports on the surprising decision in Patmore and asks what it means for husband-and-wife companies
28 Sep 2010
The Americans are leaving America
DAVID TREITEL explains why US citizens abroad have to take care to meet their tax obligations
29 Jun 2010
Arctic frostbite
A taxpayer entered into a ‘without prejudice’ settlement with HMRC on the basis that the department would win the Arctic Systems case. The department having lost, the taxpayer is now seeking to recover the overpaid tax
8 Sep 2009
Library page: income shifting/Arctic Systems
A run-down of Taxation news, comment and analysis of income shifting and the pivotal case of Jones v Garnett (a.k.a. Arctic Systems)
19 Jun 2009
That was the year
MIKE TRUMAN looks back on the changes reported by Taxation in 2008
17 Dec 2008
Early Xmas present...
… or a ticking time bomb? FRANCESCA LAGERBERG looks at what the Pre-Budget Report really did for small businesses
3 Dec 2008
Guide to the Tax Treatment of Specialist Occupations
Author: Keith M Gordon; 286 pages
26 Nov 2008
Dragonfly crashes to earth
Should we be in a state of panic about the High Court decision in Dragonfly Consultancy, asks KEVIN MILLER
30 Sep 2008
Fault lines
The new Finance Act merely adds to the fault lines in our over-complex tax system, says MIKE TRUMAN
23 Sep 2008
Say hello, waive goodbye
MARK MCLAUGHLIN considers the application of the income tax anti-avoidance rules on settlements to dividend waivers
29 Jul 2008
If you don't like it...
…lump it! DAVID R HARRIS LLM of Prince Henry's Chambers reflects on HMRC's concept of dialogue
22 Jul 2008
