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IPT
VAT
International taxes
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Withholding taxes
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OMBs
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Home
Issue
1328
Home
Issue
1328
Issue 1328
19 October, 2016
Analysis
The proposed changes to corporation tax loss relief
Six Continents: cross-border dividend tax
SME update for October 2016
Quarterly tax treaty briefing: Autumn 2016
News
Criminal facilitation of tax evasion
Property companies fear £700m hit from corporate interest restrictions
NIC elections retained for unapproved employee share schemes
Help-to-save scheme
Government drops plans for secondary annuities market
Welsh land transaction tax to include higher rate for additional properties
Revenue Scotland accepts partial charities relief from LBTT
VAT representatives
VAT recovery by public bodies
OECD Centre on Green Finance and Investment
DOTAS guidance updated
CIOT calls for tightly targeted enabler penalties
Criminal Finances Bill tackles money laundering and tax avoidance
New HMRC guidance
Cases
A V Lomas and others v HMRC
M L Salinger and J L Kirby v HMRC
HMRC v K Zombory-Moldovan
A Desmond Manifold v HMRC
Spring Capital v HMRC
N Bevan v HMRC
One minute with
One minute with... Philippa Roles
Ask an expert
Penalties: whether disclosure is prompted
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