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Home
Issue
1409
Home
Issue
1409
Issue 1409
24 July, 2018
Analysis
The new regime for taxation of non-resident property gains
The multilateral instrument: a timetable
The UK’s emerging response to the EU’s ATAD
US tax reform: the GILTI and FDII provisions
International briefing for July 2018
VAT groups and Taylor Clark
Simplifying the UK tax system
In brief
Brexit: five key tax takeaways
HMRC’s review of its civil information powers
Draft legislation on DPT true-up interest
EMI share options: a new transparency obligation
Draft FB 2019 changes to rent-a-room relief
The extension of the VAT grouping rules
Alexa: what about the non-tech savvy?
News
OTS suggests PAYE equivalent for online platform workers
Oil and gas taxation
Draft Bill for beneficial ownership register published
Q&As on new deemed-domicile rules
Damp-proofing products standard rated for VAT
Preventing VAT avoidance through ‘offshore looping’
European Commission notifies infringement proceedings against UK
UK/Mauritius protocol in force
OECD/IMF report on tax certainty
Ukraine signs BEPS multilateral instrument on tax treaties
GAAR advisory panel publishes new opinion on EFRBS
Disguised remuneration loan charge payment terms revised
Draft legislation to clarify late payment interest
Publishing deliberate defaulters ‘not an effective deterrent’
Cases
HMRC v Taylor Clark Leisure
A Scott v HMRC
HMRC v Jigsaw Medical Services
R Tager and the personal representatives of the estate of O Tager v HMRC
Jazztel v HMRC
One minute with
One minute with... highlights of 2018 so far
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