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Issue
1288
Home
Issue
1288
Issue 1288
2 December, 2015
Analysis
Economics focus: Osborne produces a different kind of rabbit
Hely-Hutchinson, legitimate expectation and judicial review
Burgess and Brimheath Developments: discovery assessments
The VAT briefing for December
The Court of Session judgment: more on Murray Group Holdings
In brief
Taking the pledge
DPAS and VAT on fees collection
New CGT reporting and payment dates
News
Netherlands appeals EC state aid ruling in Starbucks
HMRC arrests four KPMG partners over tax evasion
Budget 2016 date confirmed
Measures with effect from Autumn Statement 2015
BDO to appeal Rangers decision
HMRC changes policy on tax treaty company residence tie-breakers
Consultation on companies excluded from NIC employment allowance
HMRC advance assurance for SME R&D relief
OTS small company tax survey
Travel and subsistence regulations
TV tax relief regulations
ISAs and crowdfunded debt
HMRC collects £300m in stamp duty avoidance crackdown
HMRC indirect tax statistics consultation
VAT regulations on caravans
HMRC offshore tax evasion announcement
HMRC issues briefing on Scottish rate of income tax
Cash, tax evasion and the hidden economy: call for evidence
HMRC guidance: Updated diverted profits tax guidance, and aggregates levy briefing
Cases
Travel Document Service and Ladbroke Group International v HMRC
Flix Innovations v HMRC
John Henderson v HMRC
HMRC v Mercedes-Benz Financial Services
Thomas Brennan v HMRC
Andreas Michael v HMRC
Marlico v HMRC
One minute with
One minute with... Andrew Watters
Ask an expert
Extraction of funds from non-UK company: capital or income?
EDITOR'S PICK
Tax Journal's 2024 Autumn Budget coverage
1 /7
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
2 /7
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
3 /7
Freebies
David Whiscombe
4 /7
Time is tight: CGT and the Autumn Budget
Peter Rayney
5 /7
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
6 /7
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
7 /7
Tax Journal's 2024 Autumn Budget coverage
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
Freebies
David Whiscombe
Time is tight: CGT and the Autumn Budget
Peter Rayney
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
NEWS
Read all
HMRC manual changes: 8 November 2024
National Farmers' Union calls for reversal of IHT reforms
New and updated HMRC guidance on R&D
ViDA proposals agreed by ECOFIN
HMRC issue guidance on VAT returns for those exempt from MTD for VAT
CASES
Read all
Collins Construction Ltd v HMRC
M Murphy and another v HMRC
Procurement International Ltd v HMRC
Other cases that caught our eye: 8 November 2024
GCH Corporation Ltd and others v HMRC
IN BRIEF
Read all
CGT anti-forestalling measures
Close companies: take care
Pensions tax changes in the Budget
Autumn Budget 2024: a tax hike with familiar terrain
Autumn Budget 2024: tax on corporates
MOST READ
Read all
GCH Corporation Ltd and others v HMRC
CGT anti-forestalling measures
Pensions tax changes in the Budget
Collins Construction Ltd v HMRC
Tax Journal's 2024 Autumn Budget coverage