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1262
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1262
Issue 1262
13 May, 2015
Analysis
Q&A: Lessons from Lobler on rectification and mistake
What now for UK tax policy?
Challenges to transfer pricing under discovery assessments
SAO regime: penalties and pitfalls
Impact of common reporting standards
Private client briefing for May 2015
In brief
HMRC’s input tax myth
Corporate failure to prevent evasion
IHT: the ten year charge
What now for UK tax policy?
News
Rule of law in tax ‘being eroded’
HMRC to scrutinise internationally mobile high earners
Tax experts offer advice to new government
Australia unveils avoidance and digital supplies measures
Multinationals split over BEPS
Press watch: Preserving generous tax rules is key UK concern
New CIOT president emphasises education
In brief: digital market; Guernsey; Monaco
Supreme Court launches on demand service
Cases
Our pick of tax cases from the first quarter of 2015
Ask an expert
Refinancing of a corporate group owning UK property
EDITOR'S PICK
The non-doms reforms: a practitioner view
Helen McGhee
1 /7
Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher
Emily Osborne
2 /7
What the Budget means for non-UK resident trusts
Edward Hayes
3 /7
Raising standards
Paul Aplin OBE
4 /7
An entrée before the manifesto main course?
Chris Sanger
5 /7
The UK’s non-dom regime: the end of the road?
Sophie Dworetzsky
,
Dominic Lawrance
6 /7
Pillar Two compliance: the view from the 100 Group Tax Committee
Dominic Mathon
7 /7
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
Raising standards
Paul Aplin OBE
An entrée before the manifesto main course?
Chris Sanger
The UK’s non-dom regime: the end of the road?
Sophie Dworetzsky
,
Dominic Lawrance
Pillar Two compliance: the view from the 100 Group Tax Committee
Dominic Mathon
NEWS
Read all
HMRC focusing on quality of R&D claims
New guidance on capital allowances
Income tax misunderstood, says TPA
VAT refund fraud targets businesses
VAT tertiary legislation
CASES
Read all
C Upham and others v HSBC UK Bank plc
S and J Holding v HMRC
Fount Construction Ltd v HMRC
Other cases that caught our eye: 10 May 2024
C Ferguson-Davie and another v HMRC
IN BRIEF
Read all
PAYE: IR35 ‘set-off’ rules
Haworth and the POEM test
Labour’s reaction to the non-dom proposals
Lessons from Thyssenkrupp on customs duty claims
Expenses of employment
MOST READ
Read all
Labour’s tax plans: aiming at the wrong target?
Updated R&D guidance from HMRC
A guide to tax and ESG for in-house Heads of Tax
BlackRock Holdco 5 LLC v HMRC
Back to BlackRock: the Court of Appeal restores order