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Home
Issue
1303
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Issue 1303
5 April, 2016
Analysis
Tax and the City briefing for April 2016
Norseman Gold: holding companies and failure of consideration
UBS and DB: a further victory for purposive legal interpretation
The new DOTAS financial products hallmarks
Gold Nuts and COP 9
In brief
HMRC and the Panama papers
State aid measures in FB 2016
Aspiro and claims handling supplies
News
HMRC requests access to ‘Panama papers’
Large business tax strategies guidance
Large business ‘special measures’ regime
Shadow ACT regulations
Personal savings allowance and estates
National minimum wage and national living wage enforcement
Bad debt relief for peer-to-peer loans
SDLT higher rate repayment form
New ATED relief return
Scottish LBTT additional dwelling supplement
HMRC alcohol strategy
Rise in African tax revenues
New US anti-inversion regs
Disclosure of avoidance schemes: new forms
Offshore penalty regime commencement
HMRC success against CGT avoidance
IHT receipts jump 21%
New HMRC guidance
Cases
Hargreaves v HMRC
HMRC v F A Smart & Son
I Barker v Baxendale Walker Solicitors and P Baxendale Walker
P Nichols and C French v HMRC
S D Corrigan v HMRC
Elbrook Cash & Carry v HMRC
One minute with
One minute with... Leslie Allen
Ask an expert
Exit options
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