The changes to the taxation of dividends proposed in the Budget seem to be worthy of rather more attention than they have received, writes Peter Vaines.
The High Court has rejected a judicial review application challenging the legality of accelerated payment notices, as well as their compatibility with human rights (Nigel Rowe and others v HMRC [2015] EWHC 2293).
The ATT has voiced concern that students studying at universities in Scotland, and who choose to stay in student accommodation during the holidays, will be treated as Scottish taxpayers according to new HMRC guidance.
Tax Journal's coverage of the Summer Finance Bill.
HMRC is consulting until 2 September 2015 on options for legislating the tax and NICs treatment of income from sporting testimonials, to replace the existing extra-statutory concession which is due to be withdrawn after 5 April 2016.
Malcolm Finney asks whether time is running out for non-doms following the Summer Budget.
The first Conservative Budget for 19 years sees ‘Osborne unbound’, writes Chris Sanger (global head of tax policy, EY) in Tax Journal. This was ‘a reforming Budget’ which sets out plans for a lower tax future ‘but boosts the exchequer’s coffers greatly in the short term’.