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1220
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1220
issue 1220
11 June, 2014
Analysis
The employee ownership business model
Withholding tax after Perrin and Ardmore
Briefing on HMRC’s new Counter-Avoidance Directorate
Reflections on tax and the City
Birmingham Hippodrome Theatre Trust: HMRC’s set-off powers
Adviser Q&A: Tax and the Queen’s Speech
In brief
Debate: Does the accelerated payment regime go too far?
News
EU investigates Apple and Starbucks’ transfer pricing arrangements
City solicitors bemoan government's ‘lack of respect for legislation’
Consultation seeks ‘fairer way’ of calculating trusts’ IHT charges
EC adopts communication on transfer pricing
Reverse charge set for gas and electricity supplies
Queen's Speech unveils raft of tax Bills
In brief: registered pension schemes; ISAs; FATCA; HMRC guidance
Cases
Suffolk Constabulary v HMRC
Shepherds Bookbinders v HMRC
HMRC v Winnington Networks
R (on the application of St Matthews (West) and others) v HMRC
Itchen Sash Window Renovation v HMRC
Stembile Chinyanga v HMRC
Prowse v HMRC
One minute with
One minute with... Jonathan Schwarz
Ask an expert
Ask an expert: Loans to participators – repayment of loan
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