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IPT
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Home
Issue
1287
Home
Issue
1287
Issue 1287
24 November, 2015
Analysis
Autumn Statement 2015: summary of tax announcements
AS 2015: Economic view
AS 2015: Enforcement and compliance aspects
AS 2015: The impact on OMBs
AS 2015: The private client perspective
AS 2015: The impact on MNCs
Q&A: Autumn Statement 2015 - the big picture
AS 2015: HMRC's misplaced faith in digital compliance
International briefing for November 2015
In brief
AS 2015: Economic view
AS 2015: Enforcement and compliance aspects
AS 2015: The impact on OMBs
AS 2015: The private client perspective
AS 2015: The impact on MNCs
AS 2015: HMRC's misplaced faith in digital compliance
News
Spending review 2015: Osborne sets out HMRC budget
HMRC raises £3.5bn from challenging large businesses on corporation tax payments
Autumn Statement 2015
Employment tax changes
NIC ‘tax lock’ Bill committee stage
Draft ‘Solvency II’ regulations
Entrepreneurs’ relief claims increase to record high
HMRC’s Affluent Unit increases headcount and wage bill
HMRC estimates slight fall in VAT gap
CIOT calls for ‘green taxes roadmap’
Alcohol wholesaler registration scheme
OECD releases tax treaty dispute statistics
IRS upgrades FATCA registration system
Lords call for halt to Scotland Bill
BEPS consultation launched by APPG
HMRC guidance
Press watch: Pfizer’s $160bn takeover of Ireland-based Allergan raises concerns over US tax loophole
Cases
United Grand Lodge of England v HMRC
Ardmore Construction and Andrew Perrin v HMRC
Roman Bukovansky v Finanzamt Lörrach
Skatteverket v Hilkka Hirvonen
New Deer Community Association v HMRC
HMRC v General Motors
Ask an expert
Extraction of funds from non-UK company: capital or income?
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