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IPT
VAT
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BEPS
CFCs
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OMBs
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Issue
1245
Home
Issue
1245
Issue 1245
6 January, 2015
Analysis
Group structuring in 2015 and beyond
BEPS year one: lessons learned
Priorities and challenges for HMRC in 2015
Economic focus: 2015, and tax will be high on the agenda
Devolving the UK tax system
Q&A: The consultation on tax enquiries and closure rules – an 'inequality of arms'
In brief
Diverted profits tax: are they serious?
Is the new follower notice penalty in breach of the HRA 1998?
News
EC enlarges tax rulings enquiry to all member states
HMRC consults on new power for closures of single aspect of tax enquiries
CFA plans VAT guidelines to address unintended non-taxation
Latest raft of BEPS discussion drafts invite comment
HMRC consults on trio of draft pensions regulations
Scottish landfill and building provisions come into force
In brief: Budget; travel expenses; coding notices; loan relationships; CASCs; RPI; prompt payment; SDRT; customs clearance ‘ remote gambling taxes; tax credits debt; Bill update; contractor loan schemes; bank levy; guidance
Cases
CC&C v HMRC
Staatssecretaris van Financiën v Schoenimport ‘Italmoda’ Mariano Previti vof; and Turbu.com
Project Blue v HMRC
Harikrishna S Patel v HMRC
Trevor Anthony Hartland v HMRC
The Test Claimants in the FII Group Litigation v HMRC
Commission v UK
One minute with
One minute with… Timothy Lyons QC
Ask an expert
MOSS and VAT changes for e-services
EDITOR'S PICK
RBC: from the island of literal interpretation to the continental shelf
Victoria Hine
,
Kyle Rainsford
1 /7
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle
Gerald Montagu
2 /7
Helping vulnerable individuals: a guide for tax professionals
Chris Holmes
,
Dawn Register
3 /7
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
,
David Haughey
4 /7
ScottishPower and the limits of von Glehn
Rupert Shiers
,
Suzanne Hill
5 /7
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
6 /7
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
7 /7
RBC: from the island of literal interpretation to the continental shelf
Victoria Hine
,
Kyle Rainsford
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle
Gerald Montagu
Helping vulnerable individuals: a guide for tax professionals
Chris Holmes
,
Dawn Register
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
,
David Haughey
ScottishPower and the limits of von Glehn
Rupert Shiers
,
Suzanne Hill
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
NEWS
Read all
HMRC manual changes: 21 March 2025
Concerns remain over Making Tax Digital
Economic crime regulations issued
Reduction in Class 1 NICs secondary threshold
Scottish Landfill Communities Fund consultation
CASES
Read all
Orsted West of Duddon Sands (UK) Ltd and others v HMRC
B Lynch v HMRC
V Louwman v HMRC
A Sajedi and others v HMRC
Other cases that caught our eye: 21 March 2025
IN BRIEF
Read all
When is 20% not 20%?
Are multiple trusts still a viable IHT planning strategy?
Avoid shareholder debt write-offs in corporate transactions
Update on the Register of Overseas Entities
Carried interest compliance
MOST READ
Read all
Hastings Insurance Services Ltd v HMRC
Official rate of interest increased
The Good, the Bad and the Ugly: the IHT consultation on agricultural and business property
Finance Bill passes Report Stage
HMRC to issue new guidance on non-dom changes