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Issue
1321
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Issue
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Issue 1321
23 August, 2016
Analysis
The proposals targeting tax avoidance enablers
The further consultation on non-dom reforms
A very cloudy outlook for the public finances
Initial thoughts on HMRC’s ‘making tax digital’ proposals
Ingenious Film Partners 2: tribunal recharacterises commercial investments
English Holdings: CT losses against IT profits
In brief
The proposals on salary sacrifice and BIKs
Do we still need a GAAR?
Initial thoughts on HMRC’s ‘making tax digital’ proposals
VAT on kits
News
Company cars: advisory fuel rates
Consultation on a pensions advice allowance
Five more countries sign multilateral convention
HMRC’s worldwide disclosure facility opens on 5 September
Tackling the hidden economy
New board members for OTS
Apple received €13bn in illegal Irish state aid
HMRC promises faster repayments through personal tax accounts
Cases
Ingenious Games LLP and others v HMRC
Acornwood LLP and others v HMRC
A Chappell v HMRC
J Anderson v HMRC
D Jacobson & Sons v HMRC
A Frosh and others v HMRC
C Rowledge v HMRC
One minute with
One minute with... Lynne Rowland
Ask an expert
UK resident non-dom HNWI with substantial assets overseas
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