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IPT
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OMBs
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Issue 1573
Home
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Issue 1573
Issue 1573
Analysis
A tale of two companies in two cities: the CJEU’s ruling on fixed establishment in Berlin Chemie
The tax administration horizon
Disguised remuneration: the new settlement opportunity
International review for April 2022
Tax considerations for M&A deals: due diligence and structuring
In brief
EU sanctions on trusts and corporate services for Russians
McEnroe and Newman: tax on a debt-free sale of a company
The politics of taxing non-doms
News
Labour to abolish non-dom status
Hybrids: changes to corporation tax reporting
Basis period reform: managing provisional figures
European Parliament draft report on tax impact of new technologies
IR35: Court of Appeal judgments
UK climate taskforce announced
Belize and Cameroon ratify BEPS multilateral instrument
STEP guidance on Russia sanctions
UK to revoke Moscow Stock Exchange’s status
Definitions require clarification, according to comments on draft model rules
62% jump in customs duties for UK businesses and consumers
VAT: early termination of car leases
VAT fuel scale rates
Tax treatment of GMP equalisation
Low income trusts and estates consultation
HMRC to recover SEISS overpayments
Company losses toolkit published
Cases
Glanbia Milk Ltd v HMRC
Claimants in the Royal Mail Group Litigation v Royal Mail Group Ltd
J Yerou and another v HMRC
Other cases that caught our eye: 29 April 2022
One minute with
One minute with... George Bull
EDITOR'S PICK
RBC: from the island of literal interpretation to the continental shelf
Victoria Hine
,
Kyle Rainsford
1 /7
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle
Gerald Montagu
2 /7
Helping vulnerable individuals: a guide for tax professionals
Chris Holmes
,
Dawn Register
3 /7
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
,
David Haughey
4 /7
ScottishPower and the limits of von Glehn
Rupert Shiers
,
Suzanne Hill
5 /7
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
6 /7
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
7 /7
RBC: from the island of literal interpretation to the continental shelf
Victoria Hine
,
Kyle Rainsford
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle
Gerald Montagu
Helping vulnerable individuals: a guide for tax professionals
Chris Holmes
,
Dawn Register
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
,
David Haughey
ScottishPower and the limits of von Glehn
Rupert Shiers
,
Suzanne Hill
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
NEWS
Read all
HMRC manual changes: 14 March 2025
Murray announces new measures to ease administration and reduce tax gap
Government to legislate umbrella company changes
HMRC consult on oil and gas price mechanism
HMRC to issue new guidance on non-dom changes
CASES
Read all
Hastings Insurance Services Ltd v HMRC
Sammy Garden Ltd v HMRC
HMRC v Appellants in the Post Prudential Closure Notice Group Litigation
C Poulton v HMRC
Advanced Hair Technology Ltd v HMRC
IN BRIEF
Read all
Update on the Register of Overseas Entities
Carried interest compliance
The Good, the Bad and the Ugly: the IHT consultation on agricultural and business property
Home loan schemes: lessons from Elborne
New HMRC guidance on subcontracted and subsidised R&D
MOST READ
Read all
Home loan schemes: lessons from Elborne
Advanced Hair Technology Ltd v HMRC
Finance Bill Report Stage amendments to the non-dom reforms
Hastings Insurance Services Ltd v HMRC
Finance Bill passes Report Stage