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Termination payments
Indirect taxes
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Environmental taxes
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
Pensions & investments
Trusts & estates
Real estate taxes
Property taxes
REITs
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SDLT
SDRT
Tax policy & administration
Anti-avoidance
Appeals
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HMRC Powers
Investigations
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Home
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Issue 1657
Home
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Issue 1657
Issue 1657
4 April, 2024
Analysis
The non-doms reforms: a practitioner view
Mind the gap! Extension of the Transfer of Assets Abroad legislation post-Fisher
Salaried LLP members: where are we now?
The VAT review for April 2024
Contentious tax quarterly: Spring 2024 review
Arguments before the Court of Appeal in BlackRock: is ‘just and reasonable’ a second bite of the cherry?
Are trusts an appropriate vehicle to hold shares in a family business?
In brief
Battle of the allowances
The UK CBAM consultation
New combined R&D Expenditure Credit rules: why should the US get the credit?
News
Harra defends loan charge strategy
Consultation on enhanced AVEC
HMRC consults on RIF rules
Oil and gas allowances updated
Eclipse film scheme settled
New guidance on full expensing
R&D: updated guidance on overseas rules and contracted-out R&D
LBTT Additional Dwelling Supplement changes
NICs (Reduction in Rates) Act 2024
Qualifying care relief increased
Public Service pension schemes
Check your tax code, says LITRG
Museum and galleries VAT refund scheme
New Zealand enacts Pillar Two rules
MTD requirements formally delayed to 2026
Penalties brought into force for MTD volunteers
Agent Update 118
Minor company law changes
New financial penalty power for Registrar
HMRC manual changes: 5 April 2024
Cases
The Prudential Assurance Company Ltd v HMRC
Barclays Bank plc v HMRC
A Beard v HMRC
Investment and Securities Trust Ltd v HMRC
J Harjono and another v HMRC
Other cases that caught our eye: 5 April 2024
One minute with
One minute with... Steven Porter
Trackers
HMRC manual changes: 5 April 2024
EDITOR'S PICK
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
1 /7
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
2 /7
Fixing the wrong problem? The need to tackle shadow advisers
Ray McCann
3 /7
Succession planning: the longer-term impact of the Budget on businesses
John Endacott
4 /7
2024: that was the year that was
Jemma Dick
5 /7
Corporate view: goodbye to 2024 – the year of two halves
Eloise Walker
6 /7
The tractor tax
Stuart Maggs
7 /7
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
Fixing the wrong problem? The need to tackle shadow advisers
Ray McCann
Succession planning: the longer-term impact of the Budget on businesses
John Endacott
2024: that was the year that was
Jemma Dick
Corporate view: goodbye to 2024 – the year of two halves
Eloise Walker
The tractor tax
Stuart Maggs
NEWS
Read all
HMRC manual changes: 14 February 2025
Salaried members: HMRC reverses position on the TAAR and Condition C
Tax sites designated in East Midlands investment zone
SAYE scheme bonus rates updated
Land transaction tax: subsidiary dwelling exemption
CASES
Read all
Lloyds Asset Leasing Ltd v HMRC
S Fitzgerald and another v HMRC
Sarabande v HMRC
Another case that caught our eye: 14 February 2025
M Ashley v HMRC
IN BRIEF
Read all
Salaried members update
Themes in UK corporate tax disputes for 2025 (and beyond)
JVs and the top-up taxes: does HMRC’s draft guidance bring clarity?
Reflections on the Budget fallout – three months on
BlueCrest: the CA ruling on Condition B
MOST READ
Read all
Tweaking the Temporary Repatriation Facility
UK suspends Russia and Belarus Double Tax Treaties
M Ashley v HMRC
Salaried members: HMRC reverses position on the TAAR and Condition C
US ‘rejects very nature’ of UN tax talks