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Home
Issue
1340
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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 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