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IPT
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OMBs
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Home
Issue
1325
Home
Issue
1325
Issue 1325
27 September, 2016
Analysis
The swing of the pendulum: tax avoidance in modern times
International briefing for September 2016
Dollar Financial: internet conduit or intermediary?
To Longridge and beyond: the meaning of ‘business’ for ‘relevant charitable purpose’
News
Treasury committee suggests relaxing MTD timetable
HMRC draft guidance on Northern Ireland corporation tax regime
FRC consults on updating FRS 102
Enhanced capital allowances
New oil and gas authority
Corporation tax exemption: Royal Mail pension scheme
Pensions annual allowance
EU parliament begins Panama papers enquiry
Switzerland ratifies multilateral convention
OECD sees tax policy focused on growth
OECD report calls for rise in energy taxes
HMRC raids more premises in prosecution drive
New HMRC guidance
Cases
P and L Radgen v Finanzamt Ettlingen
Sjelle Autogenbrug I/S v Skatteministeriet
The Queen on the application of The Durham Company v HMRC and the Local Government Association
W Steynor v HMRC
NT ADA v HMRC
G Singh v HMRC
One minute with
One minute with... David Murphy
Ask an expert
What happens when a provision in a tax deed depends on the outcome of a case?
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