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Home
Issue
1325
Home
Issue
1325
Issue 1325
27 September, 2016
Analysis
The swing of the pendulum: tax avoidance in modern times
International briefing for September 2016
Dollar Financial: internet conduit or intermediary?
To Longridge and beyond: the meaning of ‘business’ for ‘relevant charitable purpose’
News
Treasury committee suggests relaxing MTD timetable
HMRC draft guidance on Northern Ireland corporation tax regime
FRC consults on updating FRS 102
Enhanced capital allowances
New oil and gas authority
Corporation tax exemption: Royal Mail pension scheme
Pensions annual allowance
EU parliament begins Panama papers enquiry
Switzerland ratifies multilateral convention
OECD sees tax policy focused on growth
OECD report calls for rise in energy taxes
HMRC raids more premises in prosecution drive
New HMRC guidance
Cases
P and L Radgen v Finanzamt Ettlingen
Sjelle Autogenbrug I/S v Skatteministeriet
The Queen on the application of The Durham Company v HMRC and the Local Government Association
W Steynor v HMRC
NT ADA v HMRC
G Singh v HMRC
One minute with
One minute with... David Murphy
Ask an expert
What happens when a provision in a tax deed depends on the outcome of a case?
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