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Issue
1307
Home
Issue
1307
Issue 1307
4 May, 2016
Analysis
The lull before the storm
The proposed corporate offence of failing to prevent tax evasion
FB 2016: Hybrids – the latest changes
FB 2016: Update on tax strategy publishing requirements
VAT briefing for May 2016
FB 2016: Carried interest – the latest changes
In brief
Purposive construction and restricted securities
The lull before the storm
Update on apprenticeship levy
News
Australia follows UK’s diverted profits tax lead
Guidance on employment intermediaries’ travel expenses
Business leaders welcome CGT changes
BIS considers updating tips and troncs guidance
VAT on buildings converted into dwellings
New EU Customs Code comes into force
US Treasury considers earlier country by country reporting
ICIJ to release Panama papers data
Markets in financial instruments delay
Public opinion supports HMRC action on tax avoidance
HMRC guidance
Cases
The Charity Commission v Mountstar
HMRC v Bristol and West
T and C Bainbridge v P Bainbridge
Mr and Mrs Hills v HMRC
HMRC v SAE Education
Staatssecretaris van Financiën v Het Oudeland Beheer BV
One minute with
One minute with...Wendy Walton
Ask an expert
BPR and investment in family company
EDITOR'S PICK
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
1 /7
Freebies
David Whiscombe
2 /7
Time is tight: CGT and the Autumn Budget
Peter Rayney
3 /7
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
4 /7
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
5 /7
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
6 /7
SDLT: gardens, grounds and grazing
Max Schofield
7 /7
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
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
SDLT: gardens, grounds and grazing
Max Schofield
NEWS
Read all
HMRC manual changes: 18 October 2024
HMRC update ERS guidance for Vermilion
Employment Rights Bill published
Claims and conditions for enhanced rate of AVEC
ISAs and fractional shares
CASES
Read all
Panayi v HMRC
BTR Core Fund JPUT v HMRC
Other cases that caught our eye: 18 October 2024
HMRC v P Gould
Putney Power Ltd and another v HMRC
IN BRIEF
Read all
Bed and breakfasting before the Budget?
NICs and the Budget
Non-dom reforms: shaping the regime
Non-dom reforms: IHT aspects
EU Watch: new mandate, new tax priorities
MOST READ
Read all
One minute with... Dave Chaplin
Budget Responsibility Act brought into force
Case watch
Avoiding avoidance
Direct payment scheme for IHT extended to investment providers