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1342
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Issue 1342
14 February, 2017
Analysis
Five recommendations for restoring trust in HMRC
SDLT: planning for higher rates transactions
The new facility for partial closure notices
RBS Rights Issue Litigation and legal advice privilege
Private client briefing for February 2017
Quarterly tax treaty briefing: Winter 2017
M&A input tax recovery by holding companies: an elementary issue?
News
Swiss reject corporate tax reforms
Treasury finalises plans for transposing MiFID II
‘Negative taxable earnings’ from employment
ISAs after death of account holder
EU Parliament toughens stance on public CBCR
Australia introduces DPT Bill
UK/Netherlands agreement on dividends
Disguised remuneration avoidance schemes
HMRC revenue from construction industry investigations falls
HMRC takes longer to close enquiries
New HMRC guidance
Cases
Associated Newspapers v HMRC
M Najib & Sons v HMRC
University of Newcastle Upon Tyne v HMRC
Santogal M-Comércio e Reparação de Automóveis Lda v Autoridade Tributária e Aduaneira
The Master Wishmakers v HMRC
One minute with
One minute with... Annette Morley
Ask an expert
The public sector and the VAT cost sharing exemption
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