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1329
Home
Issue
1329
Issue 1329
25 October, 2016
Analysis
Ingenious: Supreme Court rules HMRC in breach of confidence
BEPS Action 4 for banks – or not?
Carried interest: funds of funds and the IBCI rules
Private client briefing for October 2016
International briefing for October 2016
The curious case of VCS
In brief
BEPS Action 4 for banks – or not?
News
EC presents revised CCCTB proposal
Termination payment changes too complex, says CIOT
Extension of interim securitisation regime
Distributable profits of life insurers
Risk management is key performance measure for corporate tax function
Bridging pensions regulations
Gift aid through intermediaries
Tax-free childcare
Excise duties: aqua methanol
OECD BEPS MAP peer review
Five more countries sign multilateral competent authority agreement
Andorra joins BEPS inclusive framework
Tax gap for 2015/16 falls to 6.5%
New HMRC powers ‘unnecessary’
PAC to host global tax transparency summit
Chancellor considers dropping Autumn Statement
Cases
R (on the application of Ingenious Media Holdings and another) v HMRC
J A Garland v HMRC
C Nigl and others v Finanzamt Waldviertel
HMRC v MG Rover Group Ltd; Standard Chartered plc v HMRC
P Doherty and another v HMRC
Viridor Waste Management and others v HMRC
One minute with
One minute with... Michael Thomas
Ask an expert
Bringing the group onshore
EDITOR'S PICK
RBC: from the island of literal interpretation to the continental shelf
Victoria Hine
,
Kyle Rainsford
1 /7
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle
Gerald Montagu
2 /7
Helping vulnerable individuals: a guide for tax professionals
Chris Holmes
,
Dawn Register
3 /7
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
,
David Haughey
4 /7
ScottishPower and the limits of von Glehn
Rupert Shiers
,
Suzanne Hill
5 /7
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
6 /7
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
7 /7
RBC: from the island of literal interpretation to the continental shelf
Victoria Hine
,
Kyle Rainsford
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle
Gerald Montagu
Helping vulnerable individuals: a guide for tax professionals
Chris Holmes
,
Dawn Register
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
,
David Haughey
ScottishPower and the limits of von Glehn
Rupert Shiers
,
Suzanne Hill
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
NEWS
Read all
HMRC manual changes: 21 March 2025
Concerns remain over Making Tax Digital
Economic crime regulations issued
Reduction in Class 1 NICs secondary threshold
Scottish Landfill Communities Fund consultation
CASES
Read all
Orsted West of Duddon Sands (UK) Ltd and others v HMRC
B Lynch v HMRC
V Louwman v HMRC
A Sajedi and others v HMRC
Other cases that caught our eye: 21 March 2025
IN BRIEF
Read all
When is 20% not 20%?
Are multiple trusts still a viable IHT planning strategy?
Avoid shareholder debt write-offs in corporate transactions
Update on the Register of Overseas Entities
Carried interest compliance
MOST READ
Read all
Hastings Insurance Services Ltd v HMRC
Official rate of interest increased
The Good, the Bad and the Ugly: the IHT consultation on agricultural and business property
Finance Bill passes Report Stage
HMRC to issue new guidance on non-dom changes