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IPT
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Issue
1355
Home
Issue
1355
Issue 1355
23 May, 2017
Analysis
New corporate criminal offence: what will an investigation look like?
Unexplained wealth orders
What’s proposed on tackling fraud in the construction industry?
How to handle the residence nil rate band
International briefing for May 2017
In brief
Posnania: VAT and in kind payments
Vrang: UK/Swiss tax cooperation
EMI plans: correcting errors
Berlioz: cross-border information requests
News
Conservative Party election manifesto tax plans
Exemptions for employer-provided pensions and legal advice
'Gig economy’ review must not ignore tax
Demand increases for non-EU tax professionals
Scottish LBTT additional dwelling supplement changes
ECOFIN agrees draft double taxation dispute resolution directive
European Parliament extends ‘Panama papers’ inquiry
Brexit negotiating timetable
OECD consults on guidance for hard-to-value intangibles
Automatic exchange of information deadline approaches
EU member states encouraged to reduce taxes on labour
CCCTB proposals need ‘more work’
New HMRC guidance
Cases
Blue Chip Hotels v HMRC
Litdana v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos
AC (Wholesale) v HMRC
Berlioz Investment Fund SA v Directeur de l’administration des contributions directes
G Clark v HMRC
One minute with
One minute with... Simon Skinner
Ask an expert
FRS 102
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