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Home
Issue
1375
Home
Issue
1375
Issue 1375
31 October, 2017
Analysis
New rules on partnership taxation
The puzzling strength of the public finances
Strict liability criminal offences for offshore activities
Intra-group services and transfer pricing
VAT briefing for November 2017
In brief
McQuillan and ordinary share capital
New tax gap figures
News
HMRC to recruit thousands more staff in preparation for Brexit
EU opens state aid investigation into CFC regime
Celebrities sue over Eclipse film investment scheme
Professional bodies ask for further trust registration deadline extension
European Commission publishes latest customs tariff
EU consults on fair taxation of digital economy
UK and Ukraine sign DTC amending protocol
Peru signs Multilateral convention
Tax gap continues slow fall
Finance Bill progress
HMRC updates litigation and settlement strategy
Welsh devolved taxes administration
New HMRC guidance
Cases
HMRC v Balhousie Holdings
J Hardy and R Moxon v HMRC
The English Bridge Union v HMRC
R (on the application of) T M Jimenez v the FTT and HMRC
P Saunders v HMRC
I Miah, A Uddin and A Zalil v HMRC
One minute with
One minute with... John Pindard
Ask an expert
When can HMRC withhold VAT repayments?
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