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Home
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Issue 1436
Home
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Issue 1436
Issue 1436
21 March, 2019
Analysis
The Danish conduit cases: a landmark ruling on withholding tax and abuse of rights
Farnborough Airport: losing control?
The proposals on insolvency and Crown preference
Brexit: all united by fatigue and confusion
How to manage a domicile enquiry
Quarterly contentious tax review
In brief
The OECD’s public consultation on digital tax reform
Transfer pricing disputes: practical tips
Proposed reform of UK corporate criminal liability
News
Survey shows most businesses unprepared for new corporate criminal offences
Professional bodies revise deemed-domicile Q&As
VAT groups and bought-in services
Changes to rules on VAT adjustments in the course of business
HMRC delays customs special procedure authorisation change
Brexit preparation guides
New UK/Austria treaty in force
Tax treaty with Australia updated for MLI
OECD publishes further tax transparency reports
Scottish government consults on tax policy framework
HMRC guidance: 22 March 2019
Cases
HMRC v Joint Administrators of Lehman Brothers International
Praesto Consulting UK v HMRC
Skatteverket v Srf konsulterna AB
Cube Construction (Southern) v HMRC
Snow Factor v HMRC
One minute with
One minute with... Matthew Rowbotham
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