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Home
Issue
1243
Home
Issue
1243
Issue 1243
9 December, 2014
Analysis
VAT on pension fund costs: has the European Court made life easier?
Oil and gas fiscal regime: the plan for reform
BEPS treaty abuse-related actions
Q&A: CGT on non-UK residents: what’s proposed?
Economics focus: Weak tax receipts make the deficit task much harder
#AS2014
In brief
Nexus v transfer pricing
Fair Tax Mark
The UT on Longridge: relevant charitable purpose
#AS2014
News
First wave of APNs secure £32m
‘Google tax’ sends ‘a clear message’ to multinationals that divert profits
EU financial transactions tax in ‘disarray’
PAC challenges PwC and Shire over Lux leaks
MOSS: firms can separate EU trading from UK
Oil and gas fiscal regime facing ‘radical’ reforms
FB 2015 measures take immediate effect
Disclosure campaign focuses on solicitors
Gauke hails ‘quick wins’ from OTS tax admin review
FATCA: extension of time for IGAs agreed in substance
Loan relationships regulations laid before Commons
In brief: fuel benefit; aggressive planning; assisted areas; employer NICs; VAT; SDLT Bill; FATCA; powers of entry; guidance
#AS2014
Cases
Zoltan Hegedus v HMRC
Adam Mather v HMRC
Pákozdi v Hungary
London Clubs Management v HMRC
Central Sussex College v HMRC
Rio Tinto v HMRC
Parveen Chadda and others v HMRC
One minute with
One minute with... Neil Reeve
Ask an expert
Sale of property owned by company
EDITOR'S PICK
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
1 /7
Understanding the FIG regime
Jo Bateson
2 /7
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
3 /7
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
4 /7
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
5 /7
Tax odyssey: the journey to a single securities tax
Naomi Lawton
6 /7
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
7 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
Tax odyssey: the journey to a single securities tax
Naomi Lawton
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
NEWS
Read all
HMRC manual changes: 26 September 2025
HMRC to restart direct recovery of tax debts
Tax agents legislation misses the target, says ICAEW
HMRC issue guidance on international employee earnings
Reserved investor funds: new technical note
CASES
Read all
T Pawar v HMRC
MBP Europe Ltd v HMRC
Circleplane Ltd v HMRC
Other cases that caught our eye: 26 September 2025
The Prudential Assurance Company Ltd v HMRC
IN BRIEF
Read all
More on s 455
What if HMRC win in Hotel la Tour?
Supreme Court in Prudential Assurance
The hidden costs of a cap on lifetime gifting
SDLT and the funding of a purchase by a partner
MOST READ
Read all
P Collingwood v HMRC
The hidden costs of a cap on lifetime gifting
The future of international tax reform
UK-Vietnam tax treaty updated
The Prudential Assurance Company Ltd v HMRC