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Home
Issue
1380
Home
Issue
1380
Issue 1380
6 December, 2017
Analysis
DPT myth busting
Highlights of the new Finance Bill
The proposed tax changes for leased plant
The VAT briefing for December 2017
A practical approach to the corporate criminal offence
The EC’s proposals for a definitive VAT system
In brief
Tottenham Hotspur: termination payments
The role of income tax in Scotland’s Budget
Carried interest transitional rules
News
Finance Bill 2018 published
Consultation on MTD interest and sanctions for late payment
Consultations on lease accounting changes
Consultation on extending royalties withholding tax
Oil and gas: technical note on revised definition of tariff receipts
Securitisation companies
VCT share exchanges
Car and van benefit uprating
Pension schemes: changes to administration of tax relief at source
Consultation on rent-a-room tax relief
Personal Portfolio Bonds
Income tax basic rate and personal allowances
EU moves forward on VAT fraud and e-commerce rules
Construction services and zero-rated relief
Consultation on transposing the EU vouchers directive into UK VAT law
EU publishes first tax haven blacklist
ECOFIN agrees EU approach on digital taxation
OECD updates country-by-country reporting guidance
DOTAS regime changes
Jim Harra appointed second permanent secretary at HMRC
Money service businesses
New HMRC guidance
Cases
The Queen on the application of D Hart and others
Iveco v HMRC
United Biscuits (Pension Trustees) and another v HMRC
A Cooke v HMRC
The Queen on the application of Archer v HMRC
One minute with
One minute with... Huw Witty
Ask an expert
Tax liability on the gift of (ungiven) objects
EDITOR'S PICK
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
1 /7
Freebies
David Whiscombe
2 /7
Time is tight: CGT and the Autumn Budget
Peter Rayney
3 /7
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
4 /7
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
5 /7
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
6 /7
SDLT: gardens, grounds and grazing
Max Schofield
7 /7
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
Freebies
David Whiscombe
Time is tight: CGT and the Autumn Budget
Peter Rayney
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
SDLT: gardens, grounds and grazing
Max Schofield
NEWS
Read all
HMRC manual changes: 18 October 2024
HMRC update ERS guidance for Vermilion
Employment Rights Bill published
Claims and conditions for enhanced rate of AVEC
ISAs and fractional shares
CASES
Read all
Panayi v HMRC
BTR Core Fund JPUT v HMRC
Other cases that caught our eye: 18 October 2024
HMRC v P Gould
Putney Power Ltd and another v HMRC
IN BRIEF
Read all
Bed and breakfasting before the Budget?
NICs and the Budget
Non-dom reforms: shaping the regime
Non-dom reforms: IHT aspects
EU Watch: new mandate, new tax priorities
MOST READ
Read all
One minute with... Dave Chaplin
Budget Responsibility Act brought into force
Case watch
Avoiding avoidance
Direct payment scheme for IHT extended to investment providers