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Issue 1250
10 February, 2015
Analysis
How to handle tax valuations
Modernising the tax rules for debt and derivatives
Tax and the City briefing for February 2015
Q&A: Commission extends state aid rulings investigations
Q&A: Proposals to strengthen sanctions for tax avoidance
The CJEU on the UK’s group relief rules and EU law
In brief
Canny romantics
Reader feedback: Adam Mather
Trading losses and horse racing
News
PwC promotes avoidance on an industrial scale, says PAC
Film scheme investors win right to challenge APNs
HMRC defends Swiss tax disclosures
Diverted profits tax under fire
Changes to VAT accounting following Skandia
OECD begins to implement BEPS
Miliband secrecy warning to overseas territories
HSBC Swiss arm accused of aiding avoidance
HMRC has made good progress since 2010, says auditor
More Scottish regulations set to come into force
In brief: Northern Ireland; state pension; parental pay; promoters; charity relief; intermediaries; guidance
Cases
Open Heavens Media v HMRC
Rosie Arnfield v HMRC
Malachy Higgins v The National Crime Agency
Abbey Forwarding v HMRC
Directeur Général des Finances Publiques v Mapfre Warranty SpA
Fonecomp v HMRC
Michael Macklin v HMRC
One minute with
One minute with… Keith Brockman
Ask an expert
COP9 and users of marketed avoidance schemes
FA 2015
Diverted profits tax under fire
Practice guides
How to handle tax valuations
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