CASES

Each week we report the tax cases that matter. Tax Journal subscribers have unrestricted access to the full archive, covering hundreds of cases.

Application for late appeal

CFC and FII GLOs

Payment under guarantee

DIY scheme and sustainable homes

New point argued at the UT.

Discovery not stale

Discovery assessments and correct self-assessment returns

Was a discovery assessment valid?

Was a bare trust created?

Payments were not earnings

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EDITOR'S PICK

Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’

Nick Thornton

1 /7

Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency

Hartley Foster

2 /7

Hotel La Tour: where next for input tax recovery on share disposals?

Rupert Shiers , Laura Hodgson

3 /7

Mandatory agent registration: what we know so far

Jane Mellor

4 /7

Permanent Establishment reform: what has changed, who is affected and why does it matter?

Rob Sharpe , Iarlaith McCarthy-Hann

5 /7

The Pillar Two Side-by-Side package: how UK groups should approach compliance

Jack Gifford

6 /7

Share reorganisations: new anti-avoidance rules explained

Peter Morley , Jamie Robson

7 /7

Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’

Nick Thornton

Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency

Hartley Foster

Hotel La Tour: where next for input tax recovery on share disposals?

Rupert Shiers , Laura Hodgson

Mandatory agent registration: what we know so far

Jane Mellor

Permanent Establishment reform: what has changed, who is affected and why does it matter?

Rob Sharpe , Iarlaith McCarthy-Hann

The Pillar Two Side-by-Side package: how UK groups should approach compliance

Jack Gifford

Share reorganisations: new anti-avoidance rules explained

Peter Morley , Jamie Robson

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EDITOR'S PICK