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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
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
Labour’s tax plans: aiming at the wrong target?
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
Labour’s non-dom proposals