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Issue
1227
Home
Issue
1227
Issue 1227
30 July, 2014
Analysis
HMRC’s anti-avoidance strategy: the next squeeze
Taking stock of unallowable purpose
How FATCA applies to non-US funds
Loss of ability to surrender group relief during sale negotiations
VAT briefing for August 2014
Q&A: The FA 2014 legislation on follower notices
Q&A: The new ‘global FATCA’: where are we now?
In brief
Talking points
A cautionary tale of wide judicial latitude in statutory construction
US inversions: AWOL or desertion?
Is ATED tax deductible?
News
HMRC business records checks ‘at highest level’
Solicitors criticise tax debt recovery proposals
Dates set for new rules on video games relief, VCTs and offshore funds
HMRC staff strike over job cuts
New pension schemes regulations set to come into force
Contractor loan scheme users offfered settlement opportunity
In brief: partnerships; employment-related securities; DRT; Canada DTA; recovery of debt; new guidance
Cases
Matthew Roper v HMRC
Thomas Dalziel Steelfixing v HMRC
Royal Borough of Kesington & Chelsea v HMRC
Helmbridge v HMRC
Judith Thorne v HMRC
HMRC v Lloyds TSB Equipment Leasing
Andrew Chappell v HMRC
Temple Retail v HMRC
Daniel Pittack v HMRC
Peter Letts v HMRC
Vodafone Group Services v HMRC
HMRC v David Finnamore
Airtours Holidays Transport v HMRC
Sabaratnam Devaraj v HMRC
One minute with
One minute with... Simon Concannon
Practice guides
How FATCA applies to non-US funds
Loss of ability to surrender group relief during sale negotiations
EDITOR'S PICK
When tax goes wrong
Michael Thomas KC
1 /7
VAT on food: conflicting confections and deemed delicacies
Max Schofield
2 /7
Back to BlackRock: the Court of Appeal restores order
Sarah Bond
,
Helen Buchanan
3 /7
Labour’s tax plans: aiming at the wrong target?
James Quarmby
4 /7
The non-doms reforms: a practitioner view
Helen McGhee
5 /7
Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher
Emily Osborne
6 /7
What the Budget means for non-UK resident trusts
Edward Hayes
7 /7
When tax goes wrong
Michael Thomas KC
VAT on food: conflicting confections and deemed delicacies
Max Schofield
Back to BlackRock: the Court of Appeal restores order
Sarah Bond
,
Helen Buchanan
Labour’s tax plans: aiming at the wrong target?
James Quarmby
The non-doms reforms: a practitioner view
Helen McGhee
Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher
Emily Osborne
What the Budget means for non-UK resident trusts
Edward Hayes
NEWS
Read all
HMRC manual changes: 17 May 2024
Taxpayers let down by poor HMRC customer service, says NAO
New HMRC guidelines on football agent contracts
Voluntary office holders’ travel expenses
EU Council reaches agreement on FASTER Directive
CASES
Read all
Kwik-Fit Group Ltd and others v HMRC
Beech Developments (Manchester) Ltd and others v HMRC
G Graham t/a Skin Science v HMRC
Other cases that caught our eye: 17 May 2024
C Upham and others v HSBC UK Bank plc
IN BRIEF
Read all
Paddocks: horse sense?
A Kwik decision from the Court of Appeal
Notification of liability
Kwik-Fit on unallowable purpose
PAYE: IR35 ‘set-off’ rules
MOST READ
Read all
Back to BlackRock: the Court of Appeal restores order
When tax goes wrong
HMRC to engage on non-dom changes, while Labour considers investment incentive
IR35: spotting and responding to an HMRC enquiry
VAT on food: conflicting confections and deemed delicacies