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IPT
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Home
Issue
1269
Home
Issue
1269
Issue 1269
30 June, 2015
Analysis
The new PSD general anti-abuse rule
VAT briefing for July 2015
Measuring tax cash flows
Tax treaty briefing for July 2015
Q&A with HMRC on its customer services
In brief
Has corporation tax had its day?
Q&A with HMRC on its customer services
Where does Labour go now on tax?
News
The Office of Tax Simplification needs ‘demonstrable independence’, says Tyrie
Summer Finance Bill 2015
Anson SC judgment: 'resounding victory for taxpayer'
Consultation on register of company ownership and control
Scottish income tax
Littlewoods
UN reports on investment policy in tackling tax avoidance
OECD publishes public comments on BEPS Actions 6 and 8
EC launches structural reform support service
EC refers Belgium to CJEU on property investment policy
Latvia removes Bermuda from blacklist
Mauritius signs OECD convention
HMRC invests £45m in customer service
Penalty regime ‘not working as hoped’, says CIOT report
RTI overview
PAYE reference numbers
Filing of PAYE returns
Cases
Saudaçor – Sociedade Gestora de Recursos e Equipamentos de Saúde dos Açores SA v Fazenda Pública
Danesmoor v HMRC
North of England Zoological Society v HMRC
Alistair Norman v HMRC
Personal representatives of Mr Michael Wood (deceased) v HMRC
One minute with
One minute with...Rod Stone OBE
Ask an expert
Recklessness as criminal culpability
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