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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 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