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Home
Issue
1346
Home
Issue
1346
Issue 1346
14 March, 2017
Analysis
Tax and the City briefing for March 2017
BEPS Action 6 and private equity funds
2017 EU VAT rates and compliance information
Special report: BEPS and business
In brief
Taxing the gig economy
Budget 2017: Oil & gas decommissioning relief
US proposals for a border adjustment tax
A Budget reminder that tax reform is never easy
News
Chancellor abandons class 4 NICs increase
Offshore penalties: reductions for disclosure
Corporation tax on restitution interest
Cash-basis accounting
Oil and gas
Beneficial loan rate fall
National insurance contributions
Apprenticeship levy penalties
CGT annual exemption
Northern Ireland welfare supplementary payments
VAT on mobile phone services
Registration and deregistration limits
Flat-rate for ‘limited cost traders’
EU Parliament report on reduced rates for e-publications
Landfill tax
EU Parliament report on hybrid mismatches
Scottish Tribunals
Trade in goods after Brexit
New HMRC guidance
Cases
Alway Sheet Metal and others v HMRC
Euro Park Services v Ministre des Finances et des Comptes publics
Belgische Staat v Wereldhave Belgium Comm. VA and others
S and L Schechter v HMRC
P Hargreaves v HMRC
Hilden Park v HMRC
M Clunes v HMRC
One minute with
One minute with... Richard Clarke
Ask an expert
VAT and transfers of a going concern
Reports
Special report: BEPS and business
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