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DPT
Groups
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Employment taxes
Termination payments
Indirect taxes
Customs & Excise duties
Environmental taxes
IPT
VAT
International taxes
BEPS
CFCs
Cross border
Double tax relief
Foreign profits
Residence
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UK competitiveness
Withholding taxes
Private business taxes
OMBs
Partnerships
Private client taxes
CGT
IHT
Pensions & investments
Trusts & estates
Real estate taxes
Property taxes
REITs
Stamp taxes
SDLT
SDRT
Tax policy & administration
Anti-avoidance
Appeals
Brexit
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HMRC Powers
Investigations
Litigation
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Issue
1255
Home
Issue
1255
Issue 1255
19 March, 2015
Analysis
The Q&A: Osborne’s final Budget this Parliament
In brief
Budget 2015: economic view
Budget 2015: the private client perspective
Budget 2015: how OMBs fared
Budget 2015: the impact on multinationals
Budget 2015: compliance and enforcement aspects
News
Budget 2015: Summary of the key measures
People and firms
Press watch: Has the US tax inversion crackdown prompted more foreign takeovers?
Welsh tax powers
Further Scottish regulations
First HMRC manual on gov.uk
HMRC to appear in front of PAC on HSBC
EC opens Hungary state aid investigation
Customs regulations and consultation
Revised eligibility for community amateur sports clubs
Savings-related changes on 6 April
Working tax credits and tax credits
Pension regulations
CGT guidance on disposal of UK property by non-residents
Class 2 NIC and LLPs
IPSE: HMRC figures on IR35 ‘inaccurate’
IFS report attacks UK tax ‘weaknesses’
Determining market value of shares
CT Northern Ireland Bill
Travel and subsistence consultation extended again
Worldwide debt cap provisions
FB 2015 and royal assent
Commission presents tax transparency package
Cases
The Queen (on the application of Andrew Michael Higgs) v HMRC
HMRC v Romie Tager
HMRC v Northumbrian Water
Northern Lincolnshire & Goole Hospitals NHS Foundation Trust v HMRC
‘Go fair’ Zeitarbeit OHG v Finanzamt Hamburg-Altona
Poole Leisure v HMRC
HMRC v Colaingrove
One minute with
One minute with… Jason Lester
Ask an expert
SSE on hive down of business to SPV
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