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Indirect taxes
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Environmental taxes
IPT
VAT
International taxes
BEPS
CFCs
Cross border
Double tax relief
Foreign profits
Residence
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UK competitiveness
Withholding taxes
Private business taxes
OMBs
Partnerships
Private client taxes
CGT
IHT
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Property taxes
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SDLT
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Issue
1231
Home
Issue
1231
Issue 1231
17 September, 2014
Analysis
FA 2014: The new social investment tax relief
Bookit revisited: VAT on card handling fees
Transfer pricing briefing for September 2014
Q&A: VAT on e-books: the CJEU judgment in K Oy
In brief
DRD consultation and better regulation
The serpent in the grass
News
OECD releases first BEPS recommendations
Experts warn on Scottish independence
EU competition commissioner prioritises evasion fight
Press watch: US tax inversions
Challenge to VAT treatment of e-books
PAYE RTI penalties regulations published
In brief: CT instalments; EMI order; tonnage tax; PAYE debt; APN; MOSS; guidance
Cases
Drown & Leadley v HMRC
Donald Fitzroy Currie v HMRC
Spring Salmon & Seafood v HMRC
Kronos International v Finanzamt Leverkusen
Drilling Global Consultant v HMRC
EMS (Independent Accident Management Services) v HMRC
K Oy v Keskusverolautakunta
One minute with
One minute with... Felicity Cullen QC
Ask an expert
Ask an expert: Options for structuring property purchase
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: 14 February 2025
Salaried members: HMRC reverses position on the TAAR and Condition C
Tax sites designated in East Midlands investment zone
SAYE scheme bonus rates updated
Land transaction tax: subsidiary dwelling exemption
CASES
Read all
Lloyds Asset Leasing Ltd v HMRC
S Fitzgerald and another v HMRC
Sarabande v HMRC
Another case that caught our eye: 14 February 2025
M Ashley v HMRC
IN BRIEF
Read all
Salaried members update
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
MOST READ
Read all
Tweaking the Temporary Repatriation Facility
UK suspends Russia and Belarus Double Tax Treaties
ScottishPower: payments under settlement agreements
US ‘rejects very nature’ of UN tax talks
M Ashley v HMRC