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Home
Issue
1336
Home
Issue
1336
Issue 1336
14 December, 2016
Analysis
VAT in 2016: or Brexit, pursued by a bear(1)
EU tax developments in 2016
Tax and the City in 2016
The ever-growing challenge of managing tax disputes and risks
In brief
2016: that was the year that was...
News
CCCTB under fire
Hybrid and other mismatches regime: draft guidance
Venture capital trusts: returns of information
Patent box grandfathering
Securitisation companies
Climate change levy
Life insurance companies: distributions
Car and van benefit uprating
Personal allowances uprating
Gift aid through digital giving platforms
VAT treatment of colouring and dot-to-dot books
Lords committee advocates post-Brexit customs union extension
Raw tobacco approval scheme
VAT on small imports
UK/Uruguay double taxation convention
EU adopts directive on access to beneficial ownership information
Jersey high-value residents’ tax regime
OTS reviews of stamp duty and VAT
HMRC directions for employment related securities and EMI returns
New HMRC guidance
Cases
Cases of the year: 2016
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