What's new in VAT abuse? Does the Supreme Court judgment in Pendragon represent a shift of emphasis? Can offshore schemes of the Newey-type scheme survive? Michael Conlon QC and Rebecca Murray (Temple Tax Chambers) examine the impact of recent case law.
Diverted profits tax and real estate Barrister Anne Fairpo (Temple Tax Chambers) explains why and how the DPT could apply to real estate transactions.
Adopting new UK GAAP and the disregard regulations Should you elect-in? David Boneham (Deloitte) summarises what the disregard regulations cover, and explains the aspects that companies need to consider when adopting new UK GAAP.
Briefing: HMRC’s analysis and research workThe Knowledge, Analysis and Intelligence (KAI) Directorate is HMRC’s central analytical team, which provides analysis and research on all areas of the tax system to HMRC and HM Treasury. HMRC’s Mike Hawkins answers Tax Journal’s questions on its operation and future plans.
Economics focus: Are tax revenues finally turning? Tax receipts have underperformed in recent years. If that changes, the public finances will start to look healthier. There is tentative evidence of such a change, as David Smith reports.
Littlewoods Retail: compound interest claim upheld The Littlewoods litigation continues the victorious advance of claimants seeking redress for the payment of undue VAT, writes Michael Conlon QC (Hogan Lovells).
Where does Labour go now on tax? Despite the outcome of the general election, the Labour party’s proposals on the mansion tax and reform of the non-dom rules polled well with voters. They could hold the key for the party’s new focus on wealth taxes, writes Jolyon Maugham (Devereux Chambers)
Tax: a City wish list Gary Richards (Berwin Leighton Paisner) sets out a wish list for the City on tax issues.
All Tax Journal subscribers (note: not LexisNexis subscribers) are entitled to unrestricted access to www.taxjournal.com. Subscribers missing log in details can email additionaluser@lexisnexis.co.uk.
What's new in VAT abuse? Does the Supreme Court judgment in Pendragon represent a shift of emphasis? Can offshore schemes of the Newey-type scheme survive? Michael Conlon QC and Rebecca Murray (Temple Tax Chambers) examine the impact of recent case law.
Diverted profits tax and real estate Barrister Anne Fairpo (Temple Tax Chambers) explains why and how the DPT could apply to real estate transactions.
Adopting new UK GAAP and the disregard regulations Should you elect-in? David Boneham (Deloitte) summarises what the disregard regulations cover, and explains the aspects that companies need to consider when adopting new UK GAAP.
Briefing: HMRC’s analysis and research workThe Knowledge, Analysis and Intelligence (KAI) Directorate is HMRC’s central analytical team, which provides analysis and research on all areas of the tax system to HMRC and HM Treasury. HMRC’s Mike Hawkins answers Tax Journal’s questions on its operation and future plans.
Economics focus: Are tax revenues finally turning? Tax receipts have underperformed in recent years. If that changes, the public finances will start to look healthier. There is tentative evidence of such a change, as David Smith reports.
Littlewoods Retail: compound interest claim upheld The Littlewoods litigation continues the victorious advance of claimants seeking redress for the payment of undue VAT, writes Michael Conlon QC (Hogan Lovells).
Where does Labour go now on tax? Despite the outcome of the general election, the Labour party’s proposals on the mansion tax and reform of the non-dom rules polled well with voters. They could hold the key for the party’s new focus on wealth taxes, writes Jolyon Maugham (Devereux Chambers)
Tax: a City wish list Gary Richards (Berwin Leighton Paisner) sets out a wish list for the City on tax issues.
All Tax Journal subscribers (note: not LexisNexis subscribers) are entitled to unrestricted access to www.taxjournal.com. Subscribers missing log in details can email additionaluser@lexisnexis.co.uk.
