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Home
Issue
1415
Home
Issue
1415
Issue 1415
3 October, 2018
Analysis
Holding shares through partnerships: some observations
Tribunal decides football referees are self-employed
The taxation of non-permanent establishments
Intangible assets: developing a tax strategy
VAT briefing for October 2018
In brief
Daniels: duality of purpose
Could an increase in stamp duty for non-UK residents work in practice?
News
Revenue Scotland raises £707m in devolved taxes
Chancellor pushes digital services tax
Treasury proposes reform of apprenticeship levy
Rise in R&D tax credits claims
Reminder to report cryptocurrency income and gains
FTSE100 companies failing to mention tax evasion
Government plans SDLT surcharge for foreign buyers
ECOFIN makes progress on EU VAT reforms
BEPS news
Budget 2018 will be on Monday 29 October
New HMRC guidance
Cases
W Reeves v HMRC
Daarasp and Betex v HMRC
HMRC v D Higgins
HMRC v a taxpayer (ex parte)
The Serpentine Trust v HMRC
One minute with
One minute with... Francois Chadwick
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