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Issue
1263
Home
Issue
1263
Issue 1263
21 May, 2015
Analysis
FATCA and IGA: defining investment entities
Tax simplification: what has the OTS ever done for us?
BEPS: revised PE proposals
Samarkand: illegitimate expectations?
In brief
The secret to increased tax collection? Timing
What might foreign domiciliaries expect from the new government?
Australia's answer to the diverted profits tax
Challenging HMRC's view on cross-border 'final loss' relief claims
News
Updates to HMRC guidance
Tax bodies welcome penalties review
Tax advantaged venture capital schemes too complex, says ICAEW
HMRC tax fraud clampdown arrests
Scottish tax tribunal regulations
Managing serious defaulters referrals rise
Osborne to offer tax powers to big cities
Jersey consults on extending distribution rules to trustees
Tax whistleblowers
OECD publishes revised PE discussion draft
Tax competitiveness concerns
EU proposes more public company tax reporting
HMRC wins rate-booster case
Summer Budget date
Cases
Nicholas John Aspinal and others v HMRC
Perfect Permit v HMRC
Joanna L Porter t/a Crafty Creations v HMRC
Nairn Golf Club v HMRC
Bell’s College v HMRC
French Connection v HMRC
John Humphrey Roberton Carver v HMRC
Andrew Richardson v HMRC
Next Brand Ltd v HMRC
One minute with
One minute with... David Jordorson
Ask an expert
Remittance issues on payment to UK company
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