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IPT
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Home
Issue
1337
Home
Issue
1337
Issue 1337
10 January, 2017
Analysis
The state of tax today
HMRC’s priorities and challenges in 2017
Tax and the City briefing for January 2017
VAT briefing for January 2017
In brief
Draft Finance Bill 2017: private client points
Is the UK doing a U-turn on BEPS?
State aid developments: Santander and Apple
The meaning of ‘registrable’ for VAT purposes
News
Press watch: CCCTB
New corporate tax focus on minimising risk
VAT rate for Romania
New financial reporting standards
BEPS Action 6 and treaty entitlement of non-CIV funds
Canada tax treaty
Kazakhstan, Côte d’Ivoire and Bermuda join BEPS inclusive framework
NAO report reveals delay in HMRC office closure plans
Consultation on withdrawal of four extra-statutory concessions
HMRC guidance
Spring Budget to take place on 8 March 2017
Apprenticeship levy: further consultation
FRS 102: income tax implications
Loan relationships and derivative contracts
Oil and gas taxation: decommissioning relief deeds
Bank levy
Scottish government freezes income tax rates for 2017/18
Sporting testimonial payments
ATED indexation
Consultations on reform of EU VAT
Relief from fuel duty for recovered unleaded petrol vapour
Scottish government introduces Bill for new air departure tax
OECD releases additional guidance on BEPS action 4
EU exchange of information on tax rulings enters into force
New bilateral exchange agreements for CRS information
Double taxation arrangements: Guernsey, Jersey, IOM
EU presents draft anti-money-laundering directive amendments
European Commission proposes tighter cash controls to reinforce customs union
Turkmenistan tax treaty
Exchange of beneficial ownership information
New penalties for enablers of offshore tax evasion
UK and Welsh governments agree fiscal framework
New HMRC guidance
Cases
L Sjumarken v HMRC
In European Commission v World Duty Free Group (Case C-20/15p), Banco Santander (Case C-21/15p) and Santusa Holding (Case C-21/15p)
Totel v HMRC
Gala 1 v HMRC
Mr D v HMRC
GB Housley v HMRC
One minute with
One minute with... Stephen Herring
Ask an expert
Corporation tax deductions for abortive transaction fees
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