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IPT
VAT
International taxes
BEPS
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Withholding taxes
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OMBs
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Private client taxes
CGT
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Home
Issue
1244
Home
Issue
1244
Issue 1244
16 December, 2014
Analysis
Highlights from ‘L-day’
The tax chink
UK tax system complexity: causes and consequences
The uses of morality in tax
In brief
The tax chink
UK tax system complexity: causes and consequences
The uses of morality in tax
How to reform business taxation
The Autumn Statement and RTI
Diverted profits tax: give BEPS a chance
News
HMRC clarifies VAT treatment of charities’ direct mail services
BEPS: OECD releases profit splits discussion draft
Cautious welcome for MOSS clarification
Raft of SIs and draft regulations published
HMRC moving in right direction, says stakeholder report
In brief: interest withholding; employee shareholding; IHT avoidance; maternity allowance; farmers’ single payment; Bill update; VAT; tobacco; ATED; DTR orders
Cases
General Healthcare Group v HMRC
Terence Lynch v NCA
Frank A Smart & Son v HMRC
Willant Trust v HMRC
Idexx Laboratories v Agenzia delle Entrate
Richard and Julie Jones v HMRC
Harold Leslie Amah v HMRC
One minute with
One minute with… Gary Richards
Ask an expert
Personal portfolio bonds: is an income tax charge triggered?
FA 2015
Highlights from ‘L-day’
Diverted profits tax: give BEPS a chance
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