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Indirect taxes
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Environmental taxes
IPT
VAT
International taxes
BEPS
CFCs
Cross border
Double tax relief
Foreign profits
Residence
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Withholding taxes
Private business taxes
OMBs
Partnerships
Private client taxes
CGT
IHT
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Trusts & estates
Real estate taxes
Property taxes
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Anti-avoidance
Appeals
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Home
Issue
1255
Home
Issue
1255
Issue 1255
19 March, 2015
Analysis
The Q&A: Osborne’s final Budget this Parliament
In brief
Budget 2015: economic view
Budget 2015: the private client perspective
Budget 2015: how OMBs fared
Budget 2015: the impact on multinationals
Budget 2015: compliance and enforcement aspects
News
Budget 2015: Summary of the key measures
People and firms
Press watch: Has the US tax inversion crackdown prompted more foreign takeovers?
Welsh tax powers
Further Scottish regulations
First HMRC manual on gov.uk
HMRC to appear in front of PAC on HSBC
EC opens Hungary state aid investigation
Customs regulations and consultation
Revised eligibility for community amateur sports clubs
Savings-related changes on 6 April
Working tax credits and tax credits
Pension regulations
CGT guidance on disposal of UK property by non-residents
Class 2 NIC and LLPs
IPSE: HMRC figures on IR35 ‘inaccurate’
IFS report attacks UK tax ‘weaknesses’
Determining market value of shares
CT Northern Ireland Bill
Travel and subsistence consultation extended again
Worldwide debt cap provisions
FB 2015 and royal assent
Commission presents tax transparency package
Cases
The Queen (on the application of Andrew Michael Higgs) v HMRC
HMRC v Romie Tager
HMRC v Northumbrian Water
Northern Lincolnshire & Goole Hospitals NHS Foundation Trust v HMRC
‘Go fair’ Zeitarbeit OHG v Finanzamt Hamburg-Altona
Poole Leisure v HMRC
HMRC v Colaingrove
One minute with
One minute with… Jason Lester
Ask an expert
SSE on hive down of business to SPV
EDITOR'S PICK
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
1 /7
Freebies
David Whiscombe
2 /7
Time is tight: CGT and the Autumn Budget
Peter Rayney
3 /7
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
4 /7
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
5 /7
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
6 /7
SDLT: gardens, grounds and grazing
Max Schofield
7 /7
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
Freebies
David Whiscombe
Time is tight: CGT and the Autumn Budget
Peter Rayney
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
SDLT: gardens, grounds and grazing
Max Schofield
NEWS
Read all
HMRC manual changes: 25 October 2024
Government to consult on new corporate re-domiciliation regime
HMRC revamp guidance on EMI independence test
HMRC confirm delay to new employer reporting requirement
Special tax sites designated in Wales
CASES
Read all
R (oao Rettig Heating Group UK Ltd (in liquidation)) v HMRC
R (oao Fluid Systems Technologies (Scotland) Ltd and others) v HMRC
Other cases that caught our eye: 25 October 2024
Panayi v HMRC
BTR Core Fund JPUT v HMRC
IN BRIEF
Read all
‘Arrangements’ that disqualify new EMI option grants
A tale from the frontline of SDLT
Bed and breakfasting before the Budget?
NICs and the Budget
Non-dom reforms: shaping the regime
MOST READ
Read all
Panayi v HMRC
HMRC update ERS guidance for Vermilion
BTR Core Fund JPUT v HMRC
Home and away: how to go non-resident after McCabe
Further pensions lifetime allowance changes