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1308
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1308
Issue 1308
11 May, 2016
Analysis
The UT in Trigg: QCBs and purposive construction
Tax and the City briefing for May 2016
Aspiro: A judgment set in stone?
FB 2016: The new investors’ relief
In brief
Update on VAT and sports clubs
What would a world without tax havens look like?
News
OTS consults on future strategy
EU VAT action plan ‘not decisive breakthrough’
Banking surcharge: information regulations
HMRC revises directions for IHT online
SDLT exemption for public bodies
SDLT surcharge triggers property rush
VAT refunds to sports clubs
HMRC revises flat-rate scheme guidance
Guernsey to consult on register of beneficial ownership
Panama papers published
US Treasury acts on beneficial ownership
Spotlight on gold bullion schemes
Act establishes Welsh Revenue Authority
CIOT, IFG and IFS seek views on tax policy making
HMRC International Exchange of Information Manual
HMRC guidance
Cases
I Fessal v HMRC
M Stolkin v HMRC
Mourne Properties v HMRC
IFX Investment Company and Others v HMRC
Grand Entertainments Company v HMRC
Hallé Concerts Society v HMRC
C Carpenter v HMRC
One minute with
One minute with...James Ross
Ask an expert
Bringing a holding company onshore
EDITOR'S PICK
When tax goes wrong
Michael Thomas KC
1 /7
VAT on food: conflicting confections and deemed delicacies
Max Schofield
2 /7
Back to BlackRock: the Court of Appeal restores order
Sarah Bond
,
Helen Buchanan
3 /7
Labour’s tax plans: aiming at the wrong target?
James Quarmby
4 /7
The non-doms reforms: a practitioner view
Helen McGhee
5 /7
Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher
Emily Osborne
6 /7
What the Budget means for non-UK resident trusts
Edward Hayes
7 /7
When tax goes wrong
Michael Thomas KC
VAT on food: conflicting confections and deemed delicacies
Max Schofield
Back to BlackRock: the Court of Appeal restores order
Sarah Bond
,
Helen Buchanan
Labour’s tax plans: aiming at the wrong target?
James Quarmby
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
NEWS
Read all
Taxpayers let down by poor HMRC customer service, says NAO
New HMRC guidelines on football agent contracts
Voluntary office holders’ travel expenses
EU Council reaches agreement on FASTER Directive
VAT treatment of voluntary carbon credits
CASES
Read all
Kwik-Fit Group Ltd and others v HMRC
Beech Developments (Manchester) Ltd and others v HMRC
G Graham t/a Skin Science v HMRC
Other cases that caught our eye: 17 May 2024
C Upham and others v HSBC UK Bank plc
IN BRIEF
Read all
Paddocks: horse sense?
A Kwik decision from the Court of Appeal
Notification of liability
Kwik-Fit on unallowable purpose
PAYE: IR35 ‘set-off’ rules
MOST READ
Read all
Labour’s tax plans: aiming at the wrong target?
Back to BlackRock: the Court of Appeal restores order
BlackRock Holdco 5 LLC v HMRC
When tax goes wrong
HMRC to engage on non-dom changes, while Labour considers investment incentive