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IPT
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1202
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1202
Issue 1202
29 January, 2014
Analysis
Q&A: The OECD's proposed changes to TP documentation and the introduction of country by country reporting
CTA & ATT examination results
VAT focus: DPAS Ltd, VAT planning and restructured arrangements
Private client briefing for January 2014
Points to watch on equity capital markets transactions
Adviser Q&A: Changes to corporate debt & derivative contracts rules
In brief
Partnerships – who needs them?
McCarthy and Stone shows ‘tribunals are becoming stricter on time limits’
HMRC ‘pulls rabbit out of the hat’ on tackling marketed tax avoidance
News
Labour’s 50% rate pledge sparks ‘highly emotive’ debate
Plans to tackle high-risk promoters unveiled
‘Double Irish’ structures face extinction under BEPS reform
Auditor set to evaluate use of tax reliefs
CGT concession revised
Partnerships offered short-term fixes by OTS
UK business chiefs ready for tax transparency, says study
Peers’ Finance Bill inquiry continues
In brief: personal service companies; NIC rates; accounting standards; return remindee; place of supply; gaming machines; landfill; issue briefings
Press watch: ‘Civil aerospace seeks UK tax relief boost’
Cases
Trustees of the BT Pension Scheme v HMRC
HMRC v McCarthy & Stone
George Seaborn v HMRC
Else Refining & Recycling v HMRC
Reed Employment v HMRC
John Best v HMRC
Dr Samad Samadian v HMRC
Ask an expert
Ask an expert: Dispute settlement costs
Practice guides
Points to watch on equity capital markets transactions
EDITOR'S PICK
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
1 /7
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
2 /7
Fixing the wrong problem? The need to tackle shadow advisers
Ray McCann
3 /7
Succession planning: the longer-term impact of the Budget on businesses
John Endacott
4 /7
2024: that was the year that was
Jemma Dick
5 /7
Corporate view: goodbye to 2024 – the year of two halves
Eloise Walker
6 /7
The tractor tax
Stuart Maggs
7 /7
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
Fixing the wrong problem? The need to tackle shadow advisers
Ray McCann
Succession planning: the longer-term impact of the Budget on businesses
John Endacott
2024: that was the year that was
Jemma Dick
Corporate view: goodbye to 2024 – the year of two halves
Eloise Walker
The tractor tax
Stuart Maggs
NEWS
Read all
HMRC manual changes: 14 February 2025
Salaried members: HMRC reverses position on the TAAR and Condition C
Tax sites designated in East Midlands investment zone
SAYE scheme bonus rates updated
Land transaction tax: subsidiary dwelling exemption
CASES
Read all
Lloyds Asset Leasing Ltd v HMRC
S Fitzgerald and another v HMRC
Sarabande v HMRC
Another case that caught our eye: 14 February 2025
M Ashley v HMRC
IN BRIEF
Read all
Salaried members update
Themes in UK corporate tax disputes for 2025 (and beyond)
JVs and the top-up taxes: does HMRC’s draft guidance bring clarity?
Reflections on the Budget fallout – three months on
BlueCrest: the CA ruling on Condition B
MOST READ
Read all
Tweaking the Temporary Repatriation Facility
UK suspends Russia and Belarus Double Tax Treaties
M Ashley v HMRC
Salaried members: HMRC reverses position on the TAAR and Condition C
Salaried members update