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IPT
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Home
Issue
1377
Home
Issue
1377
Issue 1377
14 November, 2017
Analysis
EMI options: detailing the deed
Scotland’s devolved taxes: the practical reality
The latest on the banking code of conduct on tax
Jimenez: taxpayer’s information out of HMRC’s reach
Dishonesty and the failure to prevent evasion
Private client briefing for November 2017
Recent measures countering MTIC fraud
News
Uber obstacles
NICs measures deferred to April 2019
CT instalments for ‘very large companies’
Consultation on PAYE regs amendments
HMRC extends TRS deadline for new trusts
ISAs after death of account holder
HMRC to consult further on alcohol duty admin changes
HMRC’s next steps for tobacco duty evasion
EU reaches provisional agreement on EU ETS after 2020
OECD sets out five-point action plan on tax crime
BEPS news
Tax treaties
Disguised remuneration settlement terms
GAAR amendments
HMRC must act now to avoid customs ‘catastrophe’
New HMRC guidance
Cases
Alpha International Accommodation v HMRC
A and S Peck v HMRC
HMRC v Metropolitan International Schools
PGPH v HMRC
M Pearson v HMRC
One minute with
One minute with... Jeremy Woolf
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