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Home
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1246
Home
Issue
1246
Issue 1246
14 January, 2015
Analysis
The appeal right against a follower notice penalty
High Court judgment in FII: compensating for unlawful tax
Draft FB 2015: Proposed disguised fee income rules
Q&A: HMRC proposals on overarching employment contracts
Draft FB 2015: Capital gains and small business incorporation
Tax treaty briefing for January 2015
VAT briefing for January 2015
Tax and the City briefing for January 2015
BEPS: new thinking on risk, excess capital and recharacterisation
In brief
The appeal right against a follower notice penalty
News
Lawyers and accountants among the least likely to file their tax return late
MPs debate diverted profits tax
Northern Ireland corporation tax bill introduced
HMRC seeks to recruit law specialists
NIC Bill amended
Scottish government calls for North Sea oil & gas changes
In brief: loan relationships; PAYE coding; SDLT Bill; online chat
Cases
Snugglebundl v HMRC
Peter and Jaleh Hearn t/a Hennerton Golf Club v HMRC
Lady Margaret Hall v HMRC
McMorris v HMRC
Ian Branagan v HMRC
Altus Group v Baker Tilly Tax
Morrison v HMRC
One minute with
One minute with... Jonathan Ivinson
Ask an expert
Tax on adding funds to an existing trust
FA 2015
Draft FB 2015: Proposed disguised fee income rules
Draft FB 2015: Capital gains and small business incorporation
MPs debate diverted profits tax
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