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IPT
VAT
International taxes
BEPS
CFCs
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Home
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Issue 1444
Home
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Issue 1444
Issue 1444
21 May, 2019
Analysis
Discovery assessments: the Court of Appeal in Tooth
EU tax policy: progress and priorities
International tax for SMEs
Main residence relief: the tricky bits
In brief
Import VAT for non-owners, Brexit and customs duty
Allocating profits between accounting periods
News
CIOT president stresses professional standards and cultural change
OTS report on simplifying tax for smaller businesses
Committee recommendations on Registration of Overseas Entities Bill
Research finds IHT has little influence on gifting behaviour
Reduced VAT rate for energy-saving materials
New 'tobacco for heating' category
Tax treaties with France, Singapore and Finland updated for MLI
Brunei Darussalam removed from list of CRS reportable jurisdictions
Aruba, Barbados and Bermuda removed from EU tax havens blacklist
New GAAR advisory panel opinions
Cases
National Car Parks v HMRC
M Shaw (as nominated member of TAL CPT Land Development Partnership) v HMRC
Sea Chefs Cruise Services GmbH v Ministre de L’Action et des Comptes publics
C Swales v HMRC
HMRC v R Tooth
One minute with
One minute with... Paul Davison
Practice guides
International tax for SMEs
Main residence relief: the tricky bits
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