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1351
Home
Issue
1351
Issue 1351
25 April, 2017
Analysis
Supreme Court excludes investment trusts’ claims
Tax and corporate responsibility: will 2017 be the year that they come together?
Corporation tax and non-resident companies: a consultation
Examining HMRC’s revised draft guidance on hybrids
International briefing for April 2017
In brief
Developers’ infrastructure costs
What’s in and what’s out of the Finance Bill?
Englefield and evidence
News
Commons passes shortened Finance Bill
Criminal Finance Bill
Committee calls for end to long term incentive plans
Coding changes through personal tax accounts
Trusts and taxation of index linked loans
Tax exemption for participants in UEFA Champions League final
Tax-free childcare commencement
VAT on business to consumer mobile phone services
European Commission consults on energy taxation directive
European Parliament examines role of advisers in offshore evasion
UAE signs OECD multilateral convention
Withdrawal and grandfathering of sub-postmasters’ concession
Scottish tribunals
New HMRC guidance
Cases
Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ — Sofia v Iberdrola Inmobiliaria Real Estate Investments EOOD
Stoke by Nayland Golf and Leisure v HMRC
Open Safety Equipment v HMRC
S Gulliver v HMRC
Dr R Pandey v HMRC
C M McDonald v HMRC
One minute with
One minute with... Frank Strachan
Ask an expert
Upfront lump sum payment and transfer pricing
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 ‘sufficiently resourced’, says government
Special tax sites ‘sunset’ date extended
Transfers of building society business
Class 2 NICs: unexpected refunds
Voluntary NICs online checker launched
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
Lessons from Thyssenkrupp on customs duty claims
Expenses of employment
EU watch: last steps before the new Commission
Labour’s non-dom proposals
Winding down offshore property structures
MOST READ
Read all
Labour’s tax plans: aiming at the wrong target?
The non-doms reforms: a practitioner view
Updated R&D guidance from HMRC
A guide to tax and ESG for in-house Heads of Tax
BlackRock Holdco 5 LLC v HMRC