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1220
Home
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1220
issue 1220
11 June, 2014
Analysis
The employee ownership business model
Withholding tax after Perrin and Ardmore
Briefing on HMRC’s new Counter-Avoidance Directorate
Reflections on tax and the City
Birmingham Hippodrome Theatre Trust: HMRC’s set-off powers
Adviser Q&A: Tax and the Queen’s Speech
In brief
Debate: Does the accelerated payment regime go too far?
News
EU investigates Apple and Starbucks’ transfer pricing arrangements
City solicitors bemoan government's ‘lack of respect for legislation’
Consultation seeks ‘fairer way’ of calculating trusts’ IHT charges
EC adopts communication on transfer pricing
Reverse charge set for gas and electricity supplies
Queen's Speech unveils raft of tax Bills
In brief: registered pension schemes; ISAs; FATCA; HMRC guidance
Cases
Suffolk Constabulary v HMRC
Shepherds Bookbinders v HMRC
HMRC v Winnington Networks
R (on the application of St Matthews (West) and others) v HMRC
Itchen Sash Window Renovation v HMRC
Stembile Chinyanga v HMRC
Prowse v HMRC
One minute with
One minute with... Jonathan Schwarz
Ask an expert
Ask an expert: Loans to participators – repayment of loan
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