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IPT
VAT
International taxes
BEPS
CFCs
Cross border
Double tax relief
Foreign profits
Residence
Transfer pricing
UK competitiveness
Withholding taxes
Private business taxes
OMBs
Partnerships
Private client taxes
CGT
IHT
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Trusts & estates
Real estate taxes
Property taxes
REITs
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SDLT
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Tax policy & administration
Anti-avoidance
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Issue 1559
Home
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Issue 1559
Issue 1559
Analysis
Tax and the City review for January 2022
Consultation on the UK’s new mandatory disclosure rules
Back to basics: The GAAR
REITs: relaxation of the listing condition
Purpose and logic: Dunsby as a very modern tax case
Allam: new light on the test for trading activities
In brief
Self’s assessment: taking the heat out of rising energy costs
Metropolitan International Schools: record decision
Indirect effects: beware the inquisitive tribunal
News
HMRC manual changes: 14 January 2022
UK consults on implementation of pillar two
BIAC raises pillar two concerns
Covid support package for businesses
VAT treatment of charging of electric vehicles
HMRC releases 31 Dec exchange rates
Customs guidance roundup: 14 January 2022
Welsh Tax Acts consultation
HMRC Stakeholder digests
Finance Bill progress
Automatic exchange: Tunisia
HMRC Brexit guidance for EU businesses
Making tax digital for VAT
Stamp taxes: transfer schemes of arrangement
Reintroduction of SSP rebate scheme
Self-assessment penalties waived
Cases
Thomson v HMRC
TR Rogers and others v HMRC
Hotel La Tour Ltd v HMRC
Other cases that caught our eye 14 January 2022
One minute with
One minute with... Patrick Wooddisse
Trackers
HMRC manual changes: 14 January 2022
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