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1388
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1388
Issue 1388
20 February, 2018
Analysis
Simplification: what’s coming next?
Trigg: QCBs and the limits of purposive interpretation
HMRC v Lomas and others: an interesting case
International briefing for February 2018
In conversation with the EC’s Stephen Quest
In brief
CIR update: 31 March deadlines
Litigation privilege
News
Scottish Parliament: income tax plans
EU considers ‘stop-gap’ digital tax
Consultation on corporate intangible fixed assets regime
New rules for termination payments on or after 6 April 2018
R&D tax relief: amended claims for staff costs
OTS scopes IHT review
Trust registration service: further updates
Revenue Scotland guidance on LBTT leases 3-year review
Welsh land transaction tax rates and bands
Welsh government to propose new vacant land tax
Governments making poor use of energy taxation
EU Parliament to set up new TAXE 3 committee
OECD consults on misuse of ‘residence by investment’ schemes
Consultation on extending offshore time limits for assessment
New HMRC spotlight on contractor loan schemes
HMRC digital services update
New HMRC guidance
Chancellor abandons red box for Spring Statement
Cases
Christa Ackroyd Media v HMRC
Fortyseven Park Street v HMRC
Nestle v HMRC
European Commission v Federal Republic of Germany
Greenisland Football Club v HMRC
One minute with
One minute with... Rhiannon Kinghall Were
Ask an expert
Finally tackling disguised remuneration arrangements
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