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1215
Home
Issue
1215
Issue 1215
9 May, 2014
Analysis
The Upper Tribunal decision in Greene King: tax and accounting
The CJEU judgment in the Emerging Markets Series case
Tax and the City briefing for May 2014
Finance Bill 2014: Follower notices and accelerated payments
Adviser Q&A: Employee bonuses avoidance schemes upheld by CA
In brief
Talking points
MTIC fraud: prevention is better than cure
The end to traditional Swiss banking secrecy
Tax and the Pfizer bid for AstraZeneca
News
CJEU ruling ‘does not preclude more action against FTT’
Top earners capture a growing share of total income
Press watch: Countries slow race to bottom on tax competition
New data exchange standard set to end banking secrecy, says OECD
FB 2014 continues through Public Bill Committee
Onshore intermediaries guidance added to employment status manual
In brief: partnership manual; gilt-edged securities; compound interest; refunds scheme; drugs and medicines; SDRT assessment; recovery of debts; agent strategy; guidance
Cases
General Healthcare v HMRC
Lafferty v HMRC
Mercedes-Benz v HMRC
Esporta v HMRC
Elizabeth Amri v HMRC
Rogate Services v HMRC
United Kingdom v Council of the EU
Ask an expert
Ask an expert: Outstanding loan from a subtrust within EBT
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