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Home
Issue
1386
Home
Issue
1386
Issue 1386
6 February, 2018
Analysis
Rowe and Vital Nut: Court of Appeal dismisses APN judicial review challenge
Tax and the City briefing for February 2018
Tax themes in acquisition financing
Inheritance tax and the requirement to correct
With great power, comes great responsibility
In brief
US persons abroad hit by Trump’s repatriation tax
Will the EU put the UK on a tax blacklist post-Brexit?
Maersk Oil: ‘just and reasonable’ apportionment
News
UK may need post-Brexit state aid framework
Simplifying PAYE settlement agreements - draft regulations
Updated draft guidance on Northern Ireland CT regime
Managed service companies and tax avoidance
VCT share-for-share exchanges
NICs amendments
Trust protections and CGT changes
Scottish higher rate threshold change
Qualifying care relief
Welsh land transaction tax
New customs declaration service
Taxation (Cross-border Trade) Bill
Climate change levy reduced rate
Welsh landfill disposals tax
Responses to consultation on legislating ESCs
New HMRC guidance
Cases
Maersk Oil North Sea UK and another v HMRC
Lunar Missions v HMRC
M Higgins v National Crime Agency
B Youngman v HMRC
Superior Import/Export and others v HMRC
One minute with
One minute with... David Quentin
Ask an expert
The VAT default surcharge
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