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1345
Home
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1345
Issue 1345
7 March, 2017
Analysis
Spring Budget 2017: A to Z guide
Spring Budget 2017: The big picture
Spring Budget 2017: Private client perspective
Spring Budget 2017: Economics view
Spring Budget 2017: The impact on SMEs
Spring Budget 2017: The impact on MNCs
Spring Budget 2017: Enforcement and compliance measures
News
Budget 2017: self-employment and all that
Slimline Budget can help tax system get fit for purpose, says CIOT
The case for corporation tax cuts
HMRC launches new employment status service tool
OTS reports progress on review of paper stamp duty
CRC energy efficiency scheme
Changes to VAT flat-rate scheme
EU consultation on administrative co-operation and VAT fraud
EU Parliament report on double taxation dispute resolution
Malaysia joins BEPS inclusive framework
Offshore penalty regime commencement regulations
Offshore funds
Commons committee examines trade options beyond 2019
Scrap several UK taxes, says Institute of Economic Affairs
New HMRC guidance
Cases
Smith and Nephew Overseas and others v HMRC
HMRC v Sippchoice
R (on application of W Archer) v HMRC
R & J Birkett trading as The Orchards Residential Home et al v HMRC
HMRC v E Walker
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