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Home
Issue
1378
Home
Issue
1378
Issue 1378
21 November, 2017
Analysis
Autumn Budget 2017 report: A to Z guide to the key tax announcements
Autumn Budget 2017: The big picture
Autumn Budget 2017: Economics view
Autumn Budget 2017: The impact on MNCs
Autumn Budget 2017: Litigation and investigations aspects
Autumn Budget 2017: SMEs
Autumn Budget 2017: The private client perspective
News
Autumn Budget 2017: all around the houses
Committees propose Bill for modern employment practices
HMRC should work more closely with platforms
Tax-free childcare scheme
Taxation (Cross-border Trade) Bill published
HMRC delays pension fund management VAT change
OECD says carbon prices still too low
Business attitudes to VAT registration
ICIJ releases ‘paradise papers’ documents
EU state aid investigation into CFC rules
Finance Bill: Royal assent
HMRC guidance
Cases
The Queen on the application of Aozora GMAC Investment v HMRC
R (on the application of De Silva and another) v HMRC
Kozuba Premium Selection sp. z o.o. v Dyrektor Izby Skarbowej w Warszawie
T Ispas and A Ispas v Direcţia Generală a Finanţelor Publice Cluj
F Chapman v HMRC
Reports
Tax facts
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