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Issue 1678
Home
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Issue 1678
Issue 1678
20 September, 2024
Analysis
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Corporation tax rate complexities for corporate LLP members
Private client review for September 2024
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
In brief
A bad Apple ruling
Millionaire migration
The Supreme Court’s decision in PGMOL
News
HMRC manual changes: 20 September 2024
Business Tax Roadmap: stability is key, says CIOT
HMRC’s new transfer pricing guidelines ‘suggest more aggressive approach’
R&D information requirements revised
Fractional shares in ISAs to be allowed
CIOT seeks clarity on ‘ordinary share capital’
ATT highlights pitfalls of FHL abolition
Clarifications required on non-dom proposals
Delay VAT on school fees, says ATT
Zero-rating of caravans
HMRC expands MTT/DTT draft guidance
Judicial Review Guide published
HMRC interest rates require further review, suggests CIOT
New HMRC bank transfer details
Cases
European Commission v Ireland and others
HMRC v Professional Game Match Officials Ltd
Muller UK and Ireland Group LLP and others v HMRC
K McCabe v HMRC
Joined Cases
One minute with
One minute with... Jitendra Patel
Trackers
HMRC manual changes: 20 September 2024
EDITOR'S PICK
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
1 /7
Freebies
David Whiscombe
2 /7
Time is tight: CGT and the Autumn Budget
Peter Rayney
3 /7
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
4 /7
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
5 /7
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
6 /7
SDLT: gardens, grounds and grazing
Max Schofield
7 /7
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
Freebies
David Whiscombe
Time is tight: CGT and the Autumn Budget
Peter Rayney
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
SDLT: gardens, grounds and grazing
Max Schofield
NEWS
Read all
HMRC manual changes: 11 October 2024
CGT needs serious reform, says IFS
HMRC Directions for the electronic submission of R&D notifications
Draft lifetime allowance regulations published
HMRC revise process for claiming employment expenses
CASES
Read all
HMRC v P Gould
Putney Power Ltd and another v HMRC
A Mudan and another v HMRC
Visual Investments International Ltd v HMRC
Other cases that caught our eye: 11 October 2024
IN BRIEF
Read all
Bed and breakfasting before the Budget?
NICs and the Budget
Non-dom reforms: shaping the regime
Non-dom reforms: IHT aspects
EU Watch: new mandate, new tax priorities
MOST READ
Read all
Transfer pricing compliance: a guiding hand and a warning
HMRC manual changes: 11 October 2024
Case watch
Consultation tracker
Bed and breakfasting before the Budget?