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Home
Issue
1205
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Issue
1205
Issue 1205
18 February, 2014
Analysis
Draft FB 2014: Losses on a change of control
Transfer pricing briefing for February 2014
Tax transparency by multinationals: for whom and why?
Tax and the PAC: Reliefs under scrutiny as Hodge defies critics
VAT focus: EU VAT rates and compliance information
Q&A: OECD’s new common reporting standard
In brief
EBT loans and IHT complications
VAT and further education colleges
News
Onshore employment intermediaries rules should be delayed, says ICAEW
EC adopts reports on VAT fraud
One-off exemption for Glasgow Grand Prix athletes
Law Society raises concerns over financial transaction tax
'Coding out' debt limit to increase
HMRC launches telephone and digital services
In brief: procurement; FTSE 100; business rates; sports pitches; exchange-traded funds; free movement of goods; DTAs; transfer pricing; guidance
OECD publishes final common reporting standard text
Small firms urged to use new cash flow scheme
Press watch: News Corp wins Australian tax battle
Cases
Stomgrove Ltd v HMRC
H A Patel and K Patel v HMRC
HMRC v Ingenious Games
Lane Fouracres Associates v HMRC
United Grand Lodge of England v HMRC
Ismail G Essack v HMRC
HMRC v Mitesh Dhanak
One minute with
One minute with... Robert Gaut
Ask an expert
Ask an expert: VAT on app sales
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