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Indirect taxes
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Environmental taxes
IPT
VAT
International taxes
BEPS
CFCs
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Double tax relief
Foreign profits
Residence
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Withholding taxes
Private business taxes
OMBs
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Property taxes
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Home
Issue
1283
Home
Issue
1283
Issue 1283
28 October, 2015
Analysis
BEPS: the view from the OECD
30 questions on BEPS
Hybrids: the UK and OECD proposals
BEPS: Interest deductions and other financial payments
BEPS Action 6: preventing treaty abuse
BEPS: Preventing the artificial avoidance of the permanent establishment status
Transfer pricing documentation and country by country reporting
BEPS and the future for cross-border dispute resolution
The US response to the final BEPS report
BEPS and HMRC
In brief
Tax credits: possible consequences
EU reduced VAT rates review
BEPS: the view from the OECD
Luxembourg Budget
Sveda UAB and input tax recovery
TAXE Committee and MNCs
News
Corporation tax on restitution interest
Finance Bill 2016
Patent box consultation
Consultation on restricting tax deductibility of corporate interest
Finance (No.2) Bill 2015
Bank profits surcharge
EIS and VCT amendments
CIOT proposal on IR35
Gift aid declarations
NIC Bill ‘tax lock’
Wear and tear allowance
Lords reject tax credit cuts
EC updates on distance selling and VAT reduced rates U-turn
CJEU bitcoin VAT ruling
VAT on fund management costs
Algeria signs FATCA IGA with US
Tax gap for 2013/14 falls to 6.4%
Two OTS consultations on small company taxation and income tax/NIC
Offshore disclosure facilities
HMRC guidance
Cases
DMWSHNZ v HMRC
Peter Andrew v HMRC
‘Sveda’ UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos
Skatteverket v David Hedqvist
Metropolitan International Schools v HMRC
Henderson Investment Funds v HMRC
Pertemps v HMRC
One minute with
One minute with...Judith Harger
Ask an expert
Transfer pricing of intra-group management services
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 manual changes: 3 May 2024
HMRC ‘sufficiently resourced’, says government
Special tax sites ‘sunset’ date extended
Transfers of building society business
Class 2 NICs: unexpected refunds
CASES
Read all
C Ferguson-Davie and another v HMRC
A D Bly Groundworks and Civil Engineering Ltd and another v HMRC
Qubic Advisory Services Ltd v HMRC
Other cases that caught our eye: 3 May 2024
Hargreaves Property Holdings Ltd 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