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Issue
1228
Home
Issue
1228
Issue 1228
27 August, 2014
Analysis
Rotberg, the FTT and legitimate expectation
Court of Appeal on Lloyds TSB and ‘main object’ tests
Recovering input tax on professional services in BAA and Airtours
Private client briefing for August 2014
International tax briefing for August 2014
Transfer pricing briefing for August 2014
Adviser Q&A: HMRC’s consultation on legislating ESC D33
In brief
Changes to the LDF
Cause and effect in partial exemption
SDRT and FA 2014
News
Tax receipts rise by 3.2%
CIOT welcomes Scottish devolution Bill
In brief: ESC D33; theatre relief; DOTAS; gov.uk; HMRC updates
Cases
Tarafdar v HMRC
Boxmoor Construction v HMRC
HSM Law v HMRC
HMRC v British Film Institute
Krishna Moorthy v HMRC
HMRC v David Thomson
Fisher v HMRC
One minute with
One minute with... Patrick Soares
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