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Home
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1214
Home
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1214
Issue 1214
2 May, 2014
Analysis
The proposals on CGT for non-residents
Statutory residence test: the end of the ‘clean break’
Lessons from Dhanak on procedural issues
VAT briefing for May 2014
Economics focus: Why are corporation tax revenues so weak?
Adviser Q&A: FTT clarifies interest arising in the UK or from a UK source
In brief
VAT group registration
NISA savings for the future?
Revised SAO guidance suggests ‘a more robust approach’ from HMRC
CGT on non-residents and ATED: ‘life is going to be seriously complicated’
Talking points
News
Increase in UK taxes paid by non-domiciled taxpayers
HMRC doubles investigations into charity gift aid claims
CFC’s non-trade profits: guidance on anti-avoidance
Press watch: Osborne ratchets up pressure on offshore tax evaders
Consultation on alternatives to electronic filing
No VAT exemption for commercial providers of higher education
In brief: NIC and LLPs; EU Savings Directive; ‘party plan’ derogation; preferential tariff treatment; guidance
Cases
The Leasing Partnerships v HMRC
R on the application of Derrin Brother Properties v HMRC
Trinity Mirror PLC v HMRC
Emerging Markets Series of DFA Investment Trust Company v Dyrektor Izby Skarbowej w Bydgoszczy
JP Gilchrist v HMRC
The Queen on the application of De Silva and Dokelman v HMRC
Greene King v HMRC
One minute with
One minute with... David Goldberg QC
Ask an expert
Ask an expert: Reverse premiums: capital or revenue?
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: 7 February 2025
US ‘rejects very nature’ of UN tax talks
HMRC consulting on MTT and DTT draft guidance
HMRC data-collection powers
Retained EU law: further changes
CASES
Read all
M Ashley v HMRC
AAA Oriental Ltd v HMRC
Other cases that caught our eye: 7 February 2025
Bryan Robson Ltd v HMRC
Hoopla Animation Ltd (formerly known as Daisy Boo and Monkey Too Ltd) v HMRC
IN BRIEF
Read all
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
Tweaking the Temporary Repatriation Facility
MOST READ
Read all
Tweaking the Temporary Repatriation Facility
Bryan Robson Ltd v HMRC
UK suspends Russia and Belarus Double Tax Treaties
ScottishPower: payments under settlement agreements
Hoopla Animation Ltd (formerly known as Daisy Boo and Monkey Too Ltd) v HMRC