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IPT
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Withholding taxes
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Home
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Issue 1500
Home
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Issue 1500
Issue 1500
10 September, 2020
Analysis
Do HMRC’s allegations of fraud against GE signal a new era in tax investigations?
Trade remedies: the new UK regime
Tax and the City review for September 2020
Trade remedies: the WTO framework
Company residence
VAT on property barter transactions
In brief
Davies: transfer of assets abroad
VAT on early termination fees and compensation payments
HMRC targets footballers, agents and clubs in new wave of investigations
News
HMRC's change of practice on VAT and compensation payments
No interest on deferred tax payments
HMRC messaging on IR35 changes
Annual investment allowance
Tax-advantaged share schemes
OTS extends taxation of chargeable gains review
Apprenticeship bursaries for care leavers
Tax credits: calculation of income
IHT: acceptance of property in lieu of tax
VAT and charity advertising: further policy changes
VAT registration and intending traders
Customs temporary storage facilities
OECD tax policy reports
Tax transparency peer reviews
UN Tax committee releases discussion draft of treaty article on software and royalties
Consultation on the Scottish Budget
HMRC shines spotlight on avoidance scheme
Alternative dispute resolution
HMRC to review job retention scheme claims
HMRC guidance: 9 September 2020
HMRC manual update: 7 September 2020
Cases
J Charman v HMRC
Irish Bank Resolution Corporation Ltd (in special liquidation) and another v HMRC
Sci-Temps Ltd v HMRC
R oao Ingenious Construction Ltd v HMRC
One minute with
One minute with... Andrew Parkes
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