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IPT
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Home
Issue
1199
Home
Issue
1199
Issue 1199
8 January, 2014
Analysis
VAT briefing for January 2014
Boyle and contractor loan schemes
The CJEU’s third judgment in FII GLO
The outlook for tax disputes in 2014
Economics focus: The outlook in 2014
Special report: The challenges facing tax directors
In brief
Examining the PAC’s latest report on HMRC
EU Savings Directive: reset of timeline to reach agreement
VAT returns: electronic filing
Second opinion on the PAC’s findings
News
Transparency alone will not restore trust, warns ICAEW
No change to matching rules for benefits charge
VAT filing review follows human rights ruling
New raft of tax treaties agreed
In brief: CFCs and loan relationships; contracts for difference; capital requirements; investment funds...
‘Much support’ for collecting class 2 NICs through self-assessment
Cases
Catherine Leslie Davison v HMRC
HMRC v Bridport & West Dorset Golf Club
Hollinger Print Ltd v HMRC
Intelligent Managed Services Limited v HMRC
Mr Hugh Newell and Mrs Icilda Newell t/a Tanya’s Takeaway v HMRC
Robert Brown v HMRC
Eclipse Film Partners v HMRC
One minute with
One minute with… Colin Garwood
Ask an expert
Ask an expert: Taxation of a redemption premium
Reports
Special report: The challenges facing tax directors
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