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1383
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Issue 1383
16 January, 2018
Analysis
The royalties withholding tax consultation: non-UK UK source
Brexit, Air Berlin and the 1.5% stamp duty charge: reasons to be cheerful
Spurs FC severance payments: remuneration or damages?
Marathon Oil and the boundaries of purposive construction
Tax and the City briefing for January 2018
VAT briefing for January 2018
In brief
De Silva fails to strike gold
Is there a solution to the post-Brexit import VAT conundrum?
News
PAC warns HMRC workload risks ‘catastrophic consequences’
HMRC extracts back taxes from Apple
Video games tax relief
Further trust registration service update
Tax-free childcare scheme
Welsh land transaction tax
Soft drinks industry levy
VAT refunds to public sector bodies
Welsh landfill disposals tax
European Commission postpones revision of tobacco duties
Panama signs CRS multilateral competent authority agreement
HMRC guidance on serial tax avoidance regime
Finance Bill progress
Devolved Welsh taxes
HMRC investigations average almost three years
New HMRC guidance
Cases
HMRC v A V Lomas and others
HMRC v A V Lomas and others
HMRC v English Holdings
Hamamatsu Photonics Deutschland GmbH v Hauptzollamt München
HMRC v LIFE Services
H A Hashmi and others v HMRC
One minute with
One minute with... Sue Laing
Ask an expert
Transfer pricing documentation: the master file and local file
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