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1258
Issue 1258
15 April, 2015
Analysis
Southern Cross: compromise agreement not ultra vires
Building a bridge between MNCs and tax administrations
Macklin: World Bank pensions and treaty interpretation
Private client briefing for April 2015
Q&A: Labour Party commitment to repeal non-dom regime
Q&A: EU tax transparency package
In brief
Avoiding moral repugnancy in the age of tax transparency
News
OECD ‘embarrassed’ by UK diverted profit tax
HMRC ‘getting tougher on tax returns’
HSBC Suisse leaks: first evasion conviction
CIOT launches survey on taking appeals to FTT
Tax burdens on wages rising, says OECD
BEPS to be finalised by October
VAT Expert Group adopts opinion on cross-border rulings
In brief: intermediaries; MOSS; FATCA; guidance
Political party tax proposals
Cases
Malcolm Healey v HMRC
The Crown Prosecution Service v Robert Doran and Patrick Gray
R v Quillan and others
Joshy Mathew v HMRC
Marian Macikowski v Dyrektor Izby Skarbowej w Gdańsku
S&I Electrical Plc v HMRC
John Arthur Day and Amanda Jane Dalgety v HMRC
Ask an expert
Discovery and marketed avoidance schemes
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