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1262
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1262
Issue 1262
13 May, 2015
Analysis
Q&A: Lessons from Lobler on rectification and mistake
What now for UK tax policy?
Challenges to transfer pricing under discovery assessments
SAO regime: penalties and pitfalls
Impact of common reporting standards
Private client briefing for May 2015
In brief
HMRC’s input tax myth
Corporate failure to prevent evasion
IHT: the ten year charge
What now for UK tax policy?
News
Rule of law in tax ‘being eroded’
HMRC to scrutinise internationally mobile high earners
Tax experts offer advice to new government
Australia unveils avoidance and digital supplies measures
Multinationals split over BEPS
Press watch: Preserving generous tax rules is key UK concern
New CIOT president emphasises education
In brief: digital market; Guernsey; Monaco
Supreme Court launches on demand service
Cases
Our pick of tax cases from the first quarter of 2015
Ask an expert
Refinancing of a corporate group owning UK property
EDITOR'S PICK
When tax goes wrong
Michael Thomas KC
1 /7
VAT on food: conflicting confections and deemed delicacies
Max Schofield
2 /7
Back to BlackRock: the Court of Appeal restores order
Sarah Bond
,
Helen Buchanan
3 /7
Labour’s tax plans: aiming at the wrong target?
James Quarmby
4 /7
The non-doms reforms: a practitioner view
Helen McGhee
5 /7
Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher
Emily Osborne
6 /7
What the Budget means for non-UK resident trusts
Edward Hayes
7 /7
When tax goes wrong
Michael Thomas KC
VAT on food: conflicting confections and deemed delicacies
Max Schofield
Back to BlackRock: the Court of Appeal restores order
Sarah Bond
,
Helen Buchanan
Labour’s tax plans: aiming at the wrong target?
James Quarmby
The non-doms reforms: a practitioner view
Helen McGhee
Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher
Emily Osborne
What the Budget means for non-UK resident trusts
Edward Hayes
NEWS
Read all
HMRC manual changes: 17 May 2024
Taxpayers let down by poor HMRC customer service, says NAO
New HMRC guidelines on football agent contracts
Voluntary office holders’ travel expenses
EU Council reaches agreement on FASTER Directive
CASES
Read all
Kwik-Fit Group Ltd and others v HMRC
Beech Developments (Manchester) Ltd and others v HMRC
G Graham t/a Skin Science v HMRC
Other cases that caught our eye: 17 May 2024
C Upham and others v HSBC UK Bank plc
IN BRIEF
Read all
Paddocks: horse sense?
A Kwik decision from the Court of Appeal
Notification of liability
Kwik-Fit on unallowable purpose
PAYE: IR35 ‘set-off’ rules
MOST READ
Read all
Labour’s tax plans: aiming at the wrong target?
Back to BlackRock: the Court of Appeal restores order
When tax goes wrong
HMRC to engage on non-dom changes, while Labour considers investment incentive
Labour’s non-dom proposals