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Issue 1666
Home
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Issue 1666
Issue 1666
7 June, 2024
Analysis
Pillar Two: assessing the impact on the UK FTSE 100
Back to basics: Sale of assets at under value
What is the UK tax treatment of Dubai (DIFC) Foundations?
The VAT review for June 2024
In brief
Where will HMRC focus next?
Third party disclosure in the tax tribunal
When a non-UK resident company purchases its own shares
News
HMRC manual changes: 7 June 2024
Triple-lock plus for pensioners?
Information requests with foreign tax authorities are highest in seven years
Finance Act published
‘Overly generous’ pensions tax relief should be reformed, says IFS
SDLT relief for multiple dwellings
Museums and galleries VAT refund list updated
VAT registration: change in timelines
Customs guidance roundup
Inclusive Framework on BEPS nearing completion
EC to evaluate ATAD
Filing deadline for US taxpayers living overseas
Fiji and Moldova join Inclusive Framework
HMRC’s online expectations are unrealistic, says CIOT
CIOT and ICAEW support mandatory professional body membership
Millions in taxes missed in football transfers, says CIOT
Departing from EU case law after Brexit
BADR nudge letters
Reasons for tribunal decisions
Pensions schemes latest newsletter
Cases
MWL International Ltd and another v HMRC
Silverdoor Ltd v HMRC
Other cases that caught our eye: 7 June 2024
One minute with
One minute with… Julian Feiner
Trackers
HMRC manual changes: 7 June 2024
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