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In brief
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IN BRIEF
Views on recent developments in tax.
What is rectification and when will the FTT grant it?
Steven Porter
The bar for the FTT to grant deemed rectification is arguably higher than for an actual High Court claim.
The tax-efficient payment of school fees
Some planning considerations that don't involve pre-payments.
Carried interest regime update
Signs of a compromise position from Labour?
EIS and CGT relief
David Whiscombe
Why you should claim EIS income tax relief, even if you don’t need it.
Views on the Liberal Democrats’ proposals
Paul Johnson
Dan Neidle
Would they really raise 27bn?The Liberal Democrats are proposing a package of tax rises that they claim will raise 27bn in 2028/29. These may look politically attractive: a large sum raised without directly raising taxes on...
Views on Labour’s proposals
Helen Miller
Dan Neidle
No surprises, but a lack of vision?There were no tax surprises in Labours manifesto. The biggest promises were the negative ones: no increases in rates of income tax, NI, VAT or corporation tax. The positive ones were small: permanent measures...
Views on the Conservatives’ proposals
Stuart Adam
Dan Neidle
The worst thing is what they are ruling outNot only are they tying their hands by promising not to increase the rates of income tax or VAT or to increase corporation tax, capital gains tax, stamp duty land tax or any tax on pension...
Dennison: giving notice
David Whiscombe
Lessons from a recent case on establishing whether HMRC have raised a notice of enquiry on a return within the one-year time limit.
Provisions
Peter Vaines
Why a provision for a future payment isn’t deductible.
EU watch: we have a deal!
Johan Barros
On 14 May EU finance ministers finally reached an agreement on a
final text
of the European Commission’s withholding taxation (WHT) Directive (FASTER). It aims to make WHT procedures in the EU safer and more efficient for cross-border investors, national tax authorities and financial intermediaries, such as banks or investment platforms.
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190
EDITOR'S PICK
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
1 /7
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
,
Gabrielle Van der Haegen
2 /7
Misunderstanding purpose in Osmond and Allen
Thomas Chacko
3 /7
The statutory residence test: ten things we find very difficult about you
Claire Weeks
,
Aoife McCauley
4 /7
Burlington in the UT: a clearer approach
Kyle Rainsford
5 /7
Lessons on information notices and tax-related penalties from Baxendale-Walker
Matthew Greene
6 /7
Hargreaves in the Court of Appeal: a return to orthodoxy on withholding taxes?
Deepesh Upadhyay
,
Dominic Robertson
7 /7
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
Misunderstanding purpose in Osmond and Allen
Thomas Chacko
The statutory residence test: ten things we find very difficult about you
Claire Weeks
,
Aoife McCauley
Burlington in the UT: a clearer approach
Kyle Rainsford
Lessons on information notices and tax-related penalties from Baxendale-Walker
Matthew Greene
Hargreaves in the Court of Appeal: a return to orthodoxy on withholding taxes?
Deepesh Upadhyay
,
Dominic Robertson
NEWS
Read all
HMRC manual changes: 26 July 2024
Government’s ‘fiscal lock’ is welcome but ‘rather theatrical’, says IFS
EU Council reiterates concerns over UN framework
OECD’s ICAP documents
XST’s three priorities for HMRC
CASES
Read all
Centrica Overseas Holdings Ltd v HMRC
HMRC v GE Financial Investments
A Outram and another v HMRC
Other cases that caught our eye: 26 July 2024
Finanzamt T II v S
IN BRIEF
Read all
Lease extensions and the 3% surcharge
What next for ISA fractional shares?
HMRC service standards: where next?
SDLT: residential or not?
HMRC service standards: where next?
MOST READ
Read all
The dirty dozen
VAT on private school fees
The statutory residence test: ten things we find very difficult about you
Labour rules out return of pensions lifetime allowance
Reeves rules out emergency Budget