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Home
Issue
1251
Home
Issue
1251
Issue 1251
18 February, 2015
Analysis
UT decision in Project Blue and lessons on s 75A
Private client briefing for February 2015
Transfer pricing briefing for February 2015
HMRC’s powers to collect tax debts
Q&A: Are sweeping changes afoot in US foreign business profits?
Astral: a stellar enlargement
In brief
Are you ready for country by country reporting?
The SSE and ‘tax dodging’
News
Appeal court rules for HMRC in Eclipse case
HSBC leaks: tax authority responds to critics
HMRC keeps focus on PAYE reporting for employment intermediaries
European Parliament sets up tax rulings committee
NIC Act receives royal assent
PAYE filing penalties scrapped for short delays
In brief: pension flexibility; parental pay; SDLT Act; Scottish LBTT; Wales; sports clubs; landfill; promoters; company cars; charities; guidance
Cases
Masoud Mirsamadi v HMRC
C J Palau & R C Loughran v HMRC
Jaswinder Dhariwal v HMRC
Ryanair v European Commission
Amino Communications v HMRC
The Queen on the application of ELS Group v HMRC
HMRC v Royal College of Paediatrics and Child Health
Investment Trust Companies v HMRC
One minute with
One minute with... Natalie Miller
Ask an expert
Group restructuring to assist refinancing of existing debt
Practice guides
HMRC’s powers to collect tax debts
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