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IPT
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CFCs
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OMBs
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Home
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Issue 1579
Home
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Issue 1579
Issue 1579
Analysis
The statutory residence test: an exceptionally useful case on ‘exceptional circumstances’
Back to basics on pensions lifetime allowance
Private client review for June 2022
The super-deduction and SR allowance: claims on construction projects
When careful taxpayers make mistakes
In brief
EU CFC state aid decision: the death of Cadbury Schweppes?
Towers and petards: SDLT and avoidance
DEBRA: a deleveraging allowance to reduce the debt-equity bias
News
HMRC manual changes: 17 June 2022
Government introduces Bill to amend the Northern Ireland Protocol
Half of FTSE 100 disclose total tax contributions
R&D tax credit (RDTC) payment delays: update
New UK-Luxembourg double tax treaty and protocol
Customs roundup: 17 June 2022
Updated advisory fuel rates: June 2022
WFH expenses in PAYE codes
HMRC revises QAHC guidance
EU court dismisses UK’s appeal against CFC rules state aid decision
New freeport tax site
Pillar two in the UK: start date deferred
Cases
UK and ITV plc v European Commission
Sofology Ltd and another v HMRC
N Sheth and another v HMRC
Other cases that caught our eye: 17 June 2022
One minute with
One minute with... Tim Walford-Fitzgerald
Trackers
HMRC manual changes: 17 June 2022
EDITOR'S PICK
The non-doms reforms: a practitioner view
Helen McGhee
1 /7
Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher
Emily Osborne
2 /7
What the Budget means for non-UK resident trusts
Edward Hayes
3 /7
Raising standards
Paul Aplin OBE
4 /7
An entrée before the manifesto main course?
Chris Sanger
5 /7
The UK’s non-dom regime: the end of the road?
Sophie Dworetzsky
,
Dominic Lawrance
6 /7
Pillar Two compliance: the view from the 100 Group Tax Committee
Dominic Mathon
7 /7
The non-doms reforms: a practitioner view
Helen McGhee
Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher
Emily Osborne
What the Budget means for non-UK resident trusts
Edward Hayes
Raising standards
Paul Aplin OBE
An entrée before the manifesto main course?
Chris Sanger
The UK’s non-dom regime: the end of the road?
Sophie Dworetzsky
,
Dominic Lawrance
Pillar Two compliance: the view from the 100 Group Tax Committee
Dominic Mathon
NEWS
Read all
HMRC manual changes: 3 May 2024
HMRC ‘sufficiently resourced’, says government
Special tax sites ‘sunset’ date extended
Transfers of building society business
Class 2 NICs: unexpected refunds
CASES
Read all
C Ferguson-Davie and another v HMRC
A D Bly Groundworks and Civil Engineering Ltd and another v HMRC
Qubic Advisory Services Ltd v HMRC
Other cases that caught our eye: 3 May 2024
Hargreaves Property Holdings Ltd v HMRC
IN BRIEF
Read all
PAYE: IR35 ‘set-off’ rules
Haworth and the POEM test
Labour’s reaction to the non-dom proposals
Lessons from Thyssenkrupp on customs duty claims
Expenses of employment
MOST READ
Read all
Labour’s tax plans: aiming at the wrong target?
The non-doms reforms: a practitioner view
Updated R&D guidance from HMRC
A guide to tax and ESG for in-house Heads of Tax
BlackRock Holdco 5 LLC v HMRC