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IPT
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Home
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Issue 1588
Home
Issue
Issue 1588
Issue 1588
15 September, 2022
Analysis
Burlington and treaty purpose tests
Private client review for September 2022
Tax reform: why and how it should be done
Agencies and PSCs: a question of contract?
Reasonable to avoid s 455, but is it an unreasonable charge?
In brief
Her Majesty the Queen
Long-term planning
Improving HMRC’s data collection
News
HMRC manual changes: 16 September 2022
Five EU members pledge swift implementation of Pillar Two
Fiscal event expected next week
Amount A of Pillar One consultation
Compatibility of UK intra-group transfer rules with EU law
Offshore tax non-compliance
Customs guidance roundup: 16 September 2022
Tax agent and adviser guidance
UK/Germany tax treaty
Brazil/UK joint declaration
Review of treaty policy positions
VAT appeals
Two new Scottish taxes
Rise in VAT receipts
Apprenticeship levy payments
Variable direct debits for PAYE
Cases
E Cumming-Bruce v HMRC
Other cases that caught our eye: 16 September 2022
E-Zec Medical Transport Services Ltd v HMRC
Coconut Animated Island Ltd and Valyrian Bloodstock Ltd
One minute with
One minute with... Sarah Bond
Trackers
HMRC manual changes: 16 September 2022
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: 31 May 2024
Reeves rules out emergency Budget
Advisory fuel rates from 1 June 2024
New special tax sites designated
MTD for VAT: tertiary legislation
CASES
Read all
Nottingham Forest Football Club Ltd v HMRC
H Osmond and M Allen v HMRC
L v HMRC
Other cases that caught our eye: 31 May 2024
H Osmond and another v HMRC
IN BRIEF
Read all
What the 4 July General Election may mean for non-dom reform
When, if ever, does Abbott v Philbin still hold good?
Don’t forget about the ESS
UK tax on granting options
Individual DPAs
MOST READ
Read all
Hargreaves in the Court of Appeal: a return to orthodoxy on withholding taxes?
VAT, private school fees and anti-forestalling provisions: how far is too far (back)?
When tax goes wrong
The taxation of carried interest: where are we now?
IR35: spotting and responding to an HMRC enquiry