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IPT
VAT
International taxes
BEPS
CFCs
Cross border
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Residence
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Withholding taxes
Private business taxes
OMBs
Partnerships
Private client taxes
CGT
IHT
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Trusts & estates
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Property taxes
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Issue
1245
Home
Issue
1245
Issue 1245
6 January, 2015
Analysis
Group structuring in 2015 and beyond
BEPS year one: lessons learned
Priorities and challenges for HMRC in 2015
Economic focus: 2015, and tax will be high on the agenda
Devolving the UK tax system
Q&A: The consultation on tax enquiries and closure rules – an 'inequality of arms'
In brief
Diverted profits tax: are they serious?
Is the new follower notice penalty in breach of the HRA 1998?
News
EC enlarges tax rulings enquiry to all member states
HMRC consults on new power for closures of single aspect of tax enquiries
CFA plans VAT guidelines to address unintended non-taxation
Latest raft of BEPS discussion drafts invite comment
HMRC consults on trio of draft pensions regulations
Scottish landfill and building provisions come into force
In brief: Budget; travel expenses; coding notices; loan relationships; CASCs; RPI; prompt payment; SDRT; customs clearance ‘ remote gambling taxes; tax credits debt; Bill update; contractor loan schemes; bank levy; guidance
Cases
CC&C v HMRC
Staatssecretaris van Financiën v Schoenimport ‘Italmoda’ Mariano Previti vof; and Turbu.com
Project Blue v HMRC
Harikrishna S Patel v HMRC
Trevor Anthony Hartland v HMRC
The Test Claimants in the FII Group Litigation v HMRC
Commission v UK
One minute with
One minute with… Timothy Lyons QC
Ask an expert
MOSS and VAT changes for e-services
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