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1224
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1224
Issue 1224
9 July, 2014
Analysis
HMRC and freedom of information
Partial exemption and the right to deduct: the cost component issue
ADR: to mediate or not to mediate?
Transfer briefing for July 2014
Spillovers in international corporate taxation
Adviser Q&A: McLaren: are penalty fines tax deductible?
Ask an expert: HMRC information powers and close company enquiries
In brief
The Fair Tax Mark for multinationals
PAYE/NIC merger: whatever floats your boat?
Quoted Eurobond ‘loophole’ shocker!
News
HMRC defends debt recovery powers plan
Tax disciplinary body handles record number of complaints
Increase in anti-evasion property raids
HMRC apologises for £1.9bn calculation error
No case for LLPs in prohibition of directors, says CIOT
Press watch: Ingenious Media and Liberty
CIS set for efficiency boost
VAT phone filing measures take effect
In brief: FB 2014; renovation allowance; coding notices; pensioner taxation; VAT7 form; FATCA; Tajikistan DTA; guidance
Cases
Darren and Lynn Hills v HMRC
West of Scotland Colleges Partnership v HMRC
Zipvit v HMRC
South African Tourist Board v HMRC
HMRC v Lok’nStore Group
Bupa Insurance v HMRC
Gillian Rockall v HMRC
One minute with
One minute with... Andrew Norwood
Ask an expert
Ask an expert: HMRC information powers and close company enquiries
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: 18 October 2024
HMRC update ERS guidance for Vermilion
Employment Rights Bill published
Claims and conditions for enhanced rate of AVEC
ISAs and fractional shares
CASES
Read all
Panayi v HMRC
BTR Core Fund JPUT v HMRC
Other cases that caught our eye: 18 October 2024
HMRC v P Gould
Putney Power Ltd and another v HMRC
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
HMRC to accept downloaded paper tax returns
BTR Core Fund JPUT v HMRC
HMRC v P Gould
HMRC remind taxpayers of voluntary NICs deadline
Visual Investments International Ltd v HMRC