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Home
Issue
1384
Home
Issue
1384
Issue 1384
23 January, 2018
Analysis
Extending CGT to non-resident investors in UK real estate: levelling the playing field?
Termination payments: what’s changing from 2018/19 onwards
Hybrids: changes to HMRC’s revised draft guidance
Private client briefing for January 2018
HMRC’s consultation on VAT and vouchers
International briefing for January 2018
In brief
What will become of the SDLT super rate?
IHT and the undead
Transferable tax history to be introduced for North Sea oil and gas
HMRC policy change on behaviour-based penalties
News
Bill to create beneficial ownership register of UK property
HMRC research into small company income
Billions in unclaimed SME R&D relief
Treasury committee rebukes chancellor over CGT payment window
MPs propose IHT relief for gifts to referendum campaigns
Commission proposes new VAT rules for reduced rates and SMEs
Withdrawal of ESC on sports club affiliation fees
VAT partial exemption: research
Soft drinks industry levy
Consultation on landfill tax regulations
EU removes eight jurisdictions from tax havens blacklist
OECD publishes comments on mandatory disclosure of CRS avoidance
Scrutiny of Taxation (Cross-border Trade) Bill
CIOT checklist of current penalties
New HMRC guidance
Cases
J Hicks v HMRC
N Trigg v HMRC
Cyclops Electronics and another v HMRC
Christianuyi and others v HMRC
Harley-Davidson Europe v HMRC
One minute with
One minute with... Ed Denny
Ask an expert
Buying a flat with bitcoin
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