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IPT
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Home
Issue
1402
Home
Issue
1402
Issue 1402
5 June, 2018
Analysis
Limitations on deductibility of corporate interest expense: where are we now?
Kyte: when does a settlement agreement bind HMRC?
Tax and the City briefing for June 2018
Main purpose, or one of the main purposes
VAT practicalities of joint developments of land
Countering profit fragmentation: HMRC’s new weapon
In brief
Summit Electrical: zero-rating of student accommodation
Is alignment with EU VAT rules post-Brexit wishful thinking?
Amendment to LBTT group relief
News
Customs costs of Brexit
Making tax digital pilot extended to landlords
HMRC's new pension schemes service opens
Law Society guidance on VAT treatment of electronic searches
Welsh land transaction tax technical guidance
EU reporting rules for tax planning intermediaries
ECON second draft report on EU VAT fraud proposals
Research suggests 40% of foreign direct investment is ‘artificial’
Call for G20 minimum corporate tax rate and CCTB
Serbia deposits instrument of ratification for MLI
Disguised remuneration settlement terms
New HMRC guidance
Cases
Hornbach-Baumarkt v Finanzamt Landau
Finanzamt Dachau v A. Kollroß and Finanzamt Göppingen v E. Wirtl
L H Vădan v Agenţia Naţională de Administrare Fiscală and others
HMRC v Wetheralds Construction
J Bell v HMRC
One minute with
One minute with... Richard Sultman
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