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Home
Issue
1226
Home
Issue
1226
Issue 1226
23 July, 2014
Analysis
BEPS: the US perspective
What does success look like for BEPS, and what is failure?
BEPS: How some countries are going it alone
BEPS: Priorities and concerns one year on
International briefing for July 2014
The Rangers case and EBTs
North Sea fiscal refresh: the government’s new consultation
BEPS and the UK
In brief
Talking points
Taylor Wimpey: builder’s block probably unlawful
Zipvit: claiming VAT you were not charged
Why HMRC might come to regret accelerated payment notices
News
Press watch: AbbVie rounds on US tax laws as it snares Shire
Winding up petitions by HMRC increase
New OECD standard for automatic exchange of information
NIC Bill introduced into Parliament
HNWI unit marks £1bn compliance yield
HMRC readies to issue follower notices and accelerated payments
Treasury moots employee shareholding vehicle
Social investment tax relief guidance unveiled
New EC president sets out tax agenda
Raft of DTAs set to come into force
OECD approves 2014 Model Tax Convention update
In brief: royal assent; remittance basis; personal allowance; pension flexibility; childcare; IHT; property investment funds; ATED; CbC reporting; cluster area; guidance
Cases
Robert Rusling v HMRC
Philip Graham Tindale v HMRC
Gateshead Jewish Nursery v HMRC
Taylor Wimpey v HMRC
HMRC v GB Housley
Anthony and Tracy Hancock v HMRC
Beacon Estates (Chepstow) v HMRC
One minute with
One minute with... Anne Fairpo
Ask an expert
Ask an expert: IHT implications on a dividend waiver
Reports
BEPS: the US perspective
What does success look like for BEPS, and what is failure?
BEPS: How some countries are going it alone
BEPS: Priorities and concerns one year on
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