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IPT
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Home
Issue
1214
Home
Issue
1214
Issue 1214
2 May, 2014
Analysis
The proposals on CGT for non-residents
Statutory residence test: the end of the ‘clean break’
Lessons from Dhanak on procedural issues
VAT briefing for May 2014
Economics focus: Why are corporation tax revenues so weak?
Adviser Q&A: FTT clarifies interest arising in the UK or from a UK source
In brief
VAT group registration
NISA savings for the future?
Revised SAO guidance suggests ‘a more robust approach’ from HMRC
CGT on non-residents and ATED: ‘life is going to be seriously complicated’
Talking points
News
Increase in UK taxes paid by non-domiciled taxpayers
HMRC doubles investigations into charity gift aid claims
CFC’s non-trade profits: guidance on anti-avoidance
Press watch: Osborne ratchets up pressure on offshore tax evaders
Consultation on alternatives to electronic filing
No VAT exemption for commercial providers of higher education
In brief: NIC and LLPs; EU Savings Directive; ‘party plan’ derogation; preferential tariff treatment; guidance
Cases
The Leasing Partnerships v HMRC
R on the application of Derrin Brother Properties v HMRC
Trinity Mirror PLC v HMRC
Emerging Markets Series of DFA Investment Trust Company v Dyrektor Izby Skarbowej w Bydgoszczy
JP Gilchrist v HMRC
The Queen on the application of De Silva and Dokelman v HMRC
Greene King v HMRC
One minute with
One minute with... David Goldberg QC
Ask an expert
Ask an expert: Reverse premiums: capital or revenue?
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