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Indirect taxes
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Environmental taxes
IPT
VAT
International taxes
BEPS
CFCs
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Residence
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Withholding taxes
Private business taxes
OMBs
Partnerships
Private client taxes
CGT
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Real estate taxes
Property taxes
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Appeals
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Home
Issue
1283
Home
Issue
1283
Issue 1283
28 October, 2015
Analysis
BEPS: the view from the OECD
30 questions on BEPS
Hybrids: the UK and OECD proposals
BEPS: Interest deductions and other financial payments
BEPS Action 6: preventing treaty abuse
BEPS: Preventing the artificial avoidance of the permanent establishment status
Transfer pricing documentation and country by country reporting
BEPS and the future for cross-border dispute resolution
The US response to the final BEPS report
BEPS and HMRC
In brief
Tax credits: possible consequences
EU reduced VAT rates review
BEPS: the view from the OECD
Luxembourg Budget
Sveda UAB and input tax recovery
TAXE Committee and MNCs
News
Corporation tax on restitution interest
Finance Bill 2016
Patent box consultation
Consultation on restricting tax deductibility of corporate interest
Finance (No.2) Bill 2015
Bank profits surcharge
EIS and VCT amendments
CIOT proposal on IR35
Gift aid declarations
NIC Bill ‘tax lock’
Wear and tear allowance
Lords reject tax credit cuts
EC updates on distance selling and VAT reduced rates U-turn
CJEU bitcoin VAT ruling
VAT on fund management costs
Algeria signs FATCA IGA with US
Tax gap for 2013/14 falls to 6.4%
Two OTS consultations on small company taxation and income tax/NIC
Offshore disclosure facilities
HMRC guidance
Cases
DMWSHNZ v HMRC
Peter Andrew v HMRC
‘Sveda’ UAB v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos
Skatteverket v David Hedqvist
Metropolitan International Schools v HMRC
Henderson Investment Funds v HMRC
Pertemps v HMRC
One minute with
One minute with...Judith Harger
Ask an expert
Transfer pricing of intra-group management 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
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