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IPT
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Home
Issue
1244
Home
Issue
1244
Issue 1244
16 December, 2014
Analysis
Highlights from ‘L-day’
The tax chink
UK tax system complexity: causes and consequences
The uses of morality in tax
In brief
The tax chink
UK tax system complexity: causes and consequences
The uses of morality in tax
How to reform business taxation
The Autumn Statement and RTI
Diverted profits tax: give BEPS a chance
News
HMRC clarifies VAT treatment of charities’ direct mail services
BEPS: OECD releases profit splits discussion draft
Cautious welcome for MOSS clarification
Raft of SIs and draft regulations published
HMRC moving in right direction, says stakeholder report
In brief: interest withholding; employee shareholding; IHT avoidance; maternity allowance; farmers’ single payment; Bill update; VAT; tobacco; ATED; DTR orders
Cases
General Healthcare Group v HMRC
Terence Lynch v NCA
Frank A Smart & Son v HMRC
Willant Trust v HMRC
Idexx Laboratories v Agenzia delle Entrate
Richard and Julie Jones v HMRC
Harold Leslie Amah v HMRC
One minute with
One minute with… Gary Richards
Ask an expert
Personal portfolio bonds: is an income tax charge triggered?
FA 2015
Highlights from ‘L-day’
Diverted profits tax: give BEPS a chance
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