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IPT
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Home
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Issue 1449
Home
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Issue 1449
Issue 1449
25 June, 2019
Analysis
International review for June 2019
How to handle HMRC transfer pricing enquiries
The DOTAS conundrum: lessons from Hyrax and Curzon
Land remediation tax relief: ten years on
Non-residents and UK real estate: the April 2019 changes
In brief
GATT 24 and a no-deal Brexit
Lessons from the Court of Appeal judgment in Archer
Tax relief for film investment
News
Measuring the tax gap in 2017/18
Draft Finance Bill expected on 11 July
Restricting the employment allowance: draft regs
Crown dependencies promise public registers by 2023
Group of US billionaires calls for wealth tax
Swiss corporate tax reforms confirmed
HMRC reassesses communications around CGT payment changes
HMRC guidance: 28 June 2019
CIOT parliamentary reception 2019
Cases
Minera Las Bambas and another v Glencore Queensland and others
Queen on the application of S Archer v HMRC
M Malik v HMRC
The Queen on the application of Medway Soft Drinks and another v HMRC
HMRC v M H Katib
One minute with
One minute with... Sarah Fahy
Practice guides
How to handle HMRC transfer pricing enquiries
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