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Issue 1570
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Issue 1570
Issue 1570
Analysis
Dicey Rule 3: the Court of Appeal’s decision in Skat v Solo
The chancellor disappoints, but he’s a man with a tax plan
Mixed member partnerships rules: a complex knot to untangle
The VAT review for April 2022
When does open justice become engaged in the FTT?
In brief
Cum-ex: the final decision
Brexit meets covid
What is a spouse?
News
Tax bodies sceptical of ITSA registration proposals
HMRC manual changes: 1 April 2022
US: Biden proposes replacing BEAT with UTPR
HMRC ramps up tax checks
Taxes in Northern Ireland
HMRC Stakeholder Digest
HMRC targets contracts for difference schemes
Revised list of high-risk third countries
Latest plastic packaging tax guidance
Russian imports hit by duty increase
Fuel duty cut
What not to include in OSS returns
Margin scheme for second-hand cars in NI
VAT Notice updated for nursing agency concession
Zero rate for energy-saving materials
National Minimum Wage increases
Statutory sick pay changes
CIS: statutory parental bereavement pay
End of SAYE and EMI holidays
HMRC mandates format for employment expenses claims
Welsh land transaction tax: local variation proposals
Cases
Cases: Spring 2022 review
One minute with
One minute with... Lisa Vanderheide
Trackers
HMRC manual changes: 1 April 2022
Reports
Report: Tolley’s Technology & tax administrations
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