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Issue 1209
19 March, 2014
Analysis
Budget 2014: Your guide to the key measures
Adviser Q&A: Osborne’s fifth Budget
Transfer pricing briefing for March 2014
VAT focus: Secret Hotels2: defining an ‘intermediary’ for TOMS
News
Budget rewards ‘doers, savers and makers’
Law Society ‘disappointed’ LLP rules will not be delayed
Fair Tax Mark could be made valuable, says Gauke
Range of new regulations set to come into force
OECD invites comments on BEPS action paper
In brief: intermediaries; charities; NICs Act; childcare; fuel scale; VAT notes; growth market securities; DTAs
Cases
Mr Saja v Director of Border Revenue
Award Framers International v HMRC
Terrance Nolan v HMRC
NHS Dumfries and Galloway Health Board v HMRC
Finmeccanica Group Services v HMRC
Envoygate (Installations) Ltd v HMRC
ATP PensionService A/S v The Skatteministeriet
Shop Direct Group v HMRC
One minute with
One minute with... Andrew Goldstone
Ask an expert
Ask an expert: VAT issues on the ring fencing of a bank’s retail business
EDITOR'S PICK
Making Tax Digital: lessons from the NAO report
Paul Aplin OBE
1 /7
What happens at a tribunal hearing?
Anne Redston
2 /7
Schedule 36: a stitch in time
Keith Gordon
3 /7
Etroy v Speechly Bircham: when do professional negligence claims become time-barred?
Anastasia Nourescu
,
Cécile Perrault
4 /7
Pillar Two: the consequences of staggered global implementation
Ashley Greenbank
,
Rhiannon Kinghall Were
5 /7
Tax Administration and Maintenance Day: report
6 /7
Pension planning after the Budget
Mike J Haynes
7 /7
Making Tax Digital: lessons from the NAO report
Paul Aplin OBE
What happens at a tribunal hearing?
Anne Redston
Schedule 36: a stitch in time
Keith Gordon
Etroy v Speechly Bircham: when do professional negligence claims become time-barred?
Anastasia Nourescu
,
Cécile Perrault
Pillar Two: the consequences of staggered global implementation
Ashley Greenbank
,
Rhiannon Kinghall Were
Tax Administration and Maintenance Day: report
Pension planning after the Budget
Mike J Haynes
NEWS
Read all
Treasury Committee calls for systematic review of tax reliefs
NICs investment zone reliefs for employers
R&D claim requirements confirmed
New transfer pricing records requirements
HMRC issues clarifications on SBAs
CASES
Read all
M R Currell Ltd v HMRC
Sonder Europe Ltd v HMRC
TP v Administration de l’Enregistrement, des Domaines et de la TVA
Ebuyer (UK) Ltd v HMRC
Other cases that caught our eye: 28 July 2023
IN BRIEF
Read all
Self’s assessment: Inheritance tax
When does a payment constitute a distribution?
OECD inclusive framework publishes outcome statement on Pillar One and Pillar Two
Legislation day: practitioners' views
Challenging information notices
MOST READ
Read all