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Home
Issue
1346
Home
Issue
1346
Issue 1346
14 March, 2017
Analysis
Tax and the City briefing for March 2017
BEPS Action 6 and private equity funds
2017 EU VAT rates and compliance information
Special report: BEPS and business
In brief
Taxing the gig economy
Budget 2017: Oil & gas decommissioning relief
US proposals for a border adjustment tax
A Budget reminder that tax reform is never easy
News
Chancellor abandons class 4 NICs increase
Offshore penalties: reductions for disclosure
Corporation tax on restitution interest
Cash-basis accounting
Oil and gas
Beneficial loan rate fall
National insurance contributions
Apprenticeship levy penalties
CGT annual exemption
Northern Ireland welfare supplementary payments
VAT on mobile phone services
Registration and deregistration limits
Flat-rate for ‘limited cost traders’
EU Parliament report on reduced rates for e-publications
Landfill tax
EU Parliament report on hybrid mismatches
Scottish Tribunals
Trade in goods after Brexit
New HMRC guidance
Cases
Alway Sheet Metal and others v HMRC
Euro Park Services v Ministre des Finances et des Comptes publics
Belgische Staat v Wereldhave Belgium Comm. VA and others
S and L Schechter v HMRC
P Hargreaves v HMRC
Hilden Park v HMRC
M Clunes v HMRC
One minute with
One minute with... Richard Clarke
Ask an expert
VAT and transfers of a going concern
Reports
Special report: BEPS and business
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