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Home
Issue
1365
Home
Issue
1365
Issue 1365
1 August, 2017
Analysis
In praise of progressive taxation
Implementation of BEPS around the world
The long arm of Brexit
The practical issues outstanding following Rangers
HMRC’s guidance on the company winding up TAARs
IRS revokes US tax-exempt status of prominent UK charities
VAT briefing for August 2017
In brief
In praise of progressive taxation
Scottish LBTT round-up
Transactions in land: hello renewables
Corporate residence: a new line in the sand?
BPP: HMRC must play by the rules too
News
Treasury explores funding for innovative businesses
Corporation tax loss relief reform – draft guidance
OTS seeks views on future of disincorporation relief
HMRC launches small business online forum
Professional bodies defend tax relief for unreimbursed employee expenses
Recovery of tax credits debts in NI
VAT on care homes and hospitals
Excise duty on cooking wine and other cooking alcohol
EU Parliament extends ‘PANA’ committee inquiry
OECD report on neutralising the effects of branch mismatches
OECD toolkit for treatment of offshore indirect transfers
US abandons ‘border adjustment tax’ plans
New HMRC guidance
Cases
BPP Holdings v HMRC
HMRC v R Hely Hutchinson
HMRC v Languard New Homes and DD & DM MacPherson v HMRC
HMRC v Sibcas
Goldenstate v HMRC
One minute with
One minute with... Bob Stack
Ask an expert
Non-dom reforms and offshore trusts
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