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IPT
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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HMRC draft guidance on Northern Ireland corporation tax regime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
Tax Journal's 2024 Autumn Budget coverage
1 /7
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
2 /7
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
3 /7
Freebies
David Whiscombe
4 /7
Time is tight: CGT and the Autumn Budget
Peter Rayney
5 /7
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
6 /7
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
7 /7
Tax Journal's 2024 Autumn Budget coverage
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
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
NEWS
Read all
HMRC manual changes: 1 November 2024
Chancellor targets businesses with CGT and IHT reforms
Spotlight on LLPs and disguised remuneration arrangements
New HMRC guidance for taxpayers on rental income
Land transaction tax in Wales: relief for special tax sites
CASES
Read all
GCH Corporation Ltd and others v HMRC
Abbeyford Caravan Company (Scotland) Ltd v HMRC
S Lefort v HMRC
Other cases that caught our eye: 1 November 2024
R (oao Rettig Heating Group UK Ltd (in liquidation)) v HMRC
IN BRIEF
Read all
Autumn Budget 2024: a tax hike with familiar terrain
Autumn Budget 2024: tax on corporates
Autumn Budget 2024: private equity reforms - a mixed bag
Autumn Budget 2024: non-doms - the end of an era
Autumn Budget 2024: nothing too scary about CGT
MOST READ
Read all
‘Arrangements’ that disqualify new EMI option grants
A tale from the frontline of SDLT
Pillar Two and funds: there is no panacea
GCH Corporation Ltd and others v HMRC
One minute with... Paul Rosser