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Home
Issue
1340
Home
Issue
1340
Issue 1340
31 January, 2017
Analysis
Brexit, article 50 and the separation of powers
DOTAS: where are we now?
DOTAS: when do the rules apply?
The EC’s state aid ruling on Apple
Corporate interest restriction: a structural flaw
VAT briefing for February 2017
A little bit of breathing space for Hammond
In brief
A little bit of breathing space for Hammond
Reader feedback: hybrids
HMRC tightens up on informal transfer pricing discussions
News
Making tax digital responses and draft legislation
Corporate interest restriction: revised draft legislation
Corporation tax loss relief: revised draft legislation
Enlarging social investment tax relief: draft legislation
Off-payroll working in the public sector: draft NICs regulations
Deemed domicile for income tax, IHT and CGT: revised draft legislation
Scottish rate of income tax
Scottish landfill tax
OECD BEPS mutual agreement procedure
More countries sign up to automatic exchange of country-by-country reports
PAC demands more clarity on taxation of HNWIs
New HMRC guidance
Cases
In Eqiom SAS, previously Holcim France SAS Enka SA v Ministre des finances et des comptes publics
Branded Garden Products v HMRC
Oak Tree Motor Homes v HMRC
J Campbell v HMRC
Westminster Trading and others v HMRC
Taylor Construction v HMRC
One minute with
One minute with... Ali Kazimi
Ask an expert
Preparing for the new offence of failing to prevent tax evasion
EDITOR'S PICK
The non-doms reforms: a practitioner view
Helen McGhee
1 /7
Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher
Emily Osborne
2 /7
What the Budget means for non-UK resident trusts
Edward Hayes
3 /7
Raising standards
Paul Aplin OBE
4 /7
An entrée before the manifesto main course?
Chris Sanger
5 /7
The UK’s non-dom regime: the end of the road?
Sophie Dworetzsky
,
Dominic Lawrance
6 /7
Pillar Two compliance: the view from the 100 Group Tax Committee
Dominic Mathon
7 /7
The non-doms reforms: a practitioner view
Helen McGhee
Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher
Emily Osborne
What the Budget means for non-UK resident trusts
Edward Hayes
Raising standards
Paul Aplin OBE
An entrée before the manifesto main course?
Chris Sanger
The UK’s non-dom regime: the end of the road?
Sophie Dworetzsky
,
Dominic Lawrance
Pillar Two compliance: the view from the 100 Group Tax Committee
Dominic Mathon
NEWS
Read all
HMRC manual changes: 3 May 2024
HMRC ‘sufficiently resourced’, says government
Special tax sites ‘sunset’ date extended
Transfers of building society business
Class 2 NICs: unexpected refunds
CASES
Read all
C Ferguson-Davie and another v HMRC
A D Bly Groundworks and Civil Engineering Ltd and another v HMRC
Qubic Advisory Services Ltd v HMRC
Other cases that caught our eye: 3 May 2024
Hargreaves Property Holdings Ltd v HMRC
IN BRIEF
Read all
PAYE: IR35 ‘set-off’ rules
Haworth and the POEM test
Labour’s reaction to the non-dom proposals
Lessons from Thyssenkrupp on customs duty claims
Expenses of employment
MOST READ
Read all
Labour’s tax plans: aiming at the wrong target?
Updated R&D guidance from HMRC
A guide to tax and ESG for in-house Heads of Tax
BlackRock Holdco 5 LLC v HMRC
Back to BlackRock: the Court of Appeal restores order