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Home
Issue
1200
Home
Issue
1200
Issue 1200
15 January, 2014
Analysis
VAT focus: Tribunal upholds cap for post-Fleming claims
Practice guide: Taxing negative consideration
Taxpayers with similar disputes: better off on your own?
Eclipse, trading and the Upper Tribunal’s jurisdiction in appeal cases
Tax and the City briefing for January 2014
In their own words: Industry views on the UK tax & disputes landscape
In brief
Why Italy’s ‘Google tax’ is a doubtful proposition
Foreigners don’t pay tax? Really
HMRC’s recent guidance on SDLT and FA 2003 s 75A: painful extractions?
Further gloss on negligible value
News
BEPS debate needs more practitioner input, says former tax lawyer
Peers seek evidence on partnerships taxation
OECD publishes responses to digital economy paper
Press watch: Investor's warning over ‘aggressive’ tax planning
HMRC launches blog for tax agents
Tax return deadline warning for child benefit claimants
In brief: company cars; IR35; chargeable gains; excepted estates; excise duties; clearing houses; stock transfer forms; double taxation relief; enactment of concessions; manuals
Cases
Dosanjh & Others v HMRC
Assan Khan v HMRC
Suchant J Varma v HMRC
Adrena SP. ZO.O.K v Director of Border Revenue
Skyview Ballooning v HMRC
Gordon L Weston v HMRC
Leeds Design and Innovation Centre v HMRC
One minute with
One minute with... Phil Berwick
Ask an expert
Ask an expert: VAT and nursing homes
Practice guides
Practice guide: Taxing negative consideration
EDITOR'S PICK
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
1 /7
Freebies
David Whiscombe
2 /7
Time is tight: CGT and the Autumn Budget
Peter Rayney
3 /7
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
4 /7
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
5 /7
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
6 /7
SDLT: gardens, grounds and grazing
Max Schofield
7 /7
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
Freebies
David Whiscombe
Time is tight: CGT and the Autumn Budget
Peter Rayney
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
SDLT: gardens, grounds and grazing
Max Schofield
NEWS
Read all
HMRC manual changes: 11 October 2024
CGT needs serious reform, says IFS
HMRC Directions for the electronic submission of R&D notifications
Draft lifetime allowance regulations published
HMRC revise process for claiming employment expenses
CASES
Read all
HMRC v P Gould
Putney Power Ltd and another v HMRC
A Mudan and another v HMRC
Visual Investments International Ltd v HMRC
Other cases that caught our eye: 11 October 2024
IN BRIEF
Read all
Bed and breakfasting before the Budget?
NICs and the Budget
Non-dom reforms: shaping the regime
Non-dom reforms: IHT aspects
EU Watch: new mandate, new tax priorities
MOST READ
Read all
Case watch
Consultation tracker
HMRC manual changes: 4 October 2024
Non-dom reforms: shaping the regime
Non-dom reforms: IHT aspects