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IPT
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Home
Issue
1382
Home
Issue
1382
Issue 1382
9 January, 2018
Analysis
US tax reform: examining the Tax Cuts and Jobs Act of 2017
What does 2018 have in store for the economy?
Tax policy making: a new ‘new approach’?
Why the EC regards the group financing exemptions as state aid
In brief
Non-UK resident landlords to be taxed on UK property gains
IFS report on recent additions to HMRC powers
Lloyds, redundancy payments and VAT
News
Taxation (Cross-border Trade) Bill
Revive small profits rate to help SMEs, say accountants
Group relief and carried-forward losses
TRS update for 'digitally-excluded' agents
Pension schemes information requirements
Wales: Land transaction tax
Gaming duty
EU rules on access to beneficial ownership information in force
Tax relief on contributions 'pre-condition' for pan-European pension
Mongolia joins BEPS inclusive framework
European Union (Withdrawal) Bill
Finance Bill progress
HMRC updates standard for agents
Penalties for deliberate errors on the rise
New HMRC guidance
Cases
R (on the application of Rowe and Others) v HMRC
Lloyds Banking Group v HMRC
ING Intermediate Holdings v HMRC
P Cannon v HMRC
I P Barker v Baxendale Walker Solicitors and others
One minute with
One minute with... Christiana HJI Panayi
Ask an expert
AEO and Brexit
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