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Issue
1372
Home
Issue
1372
Issue 1372
10 October, 2017
Analysis
CJEU rules on the cost sharing exemption: surprise, surprise?
The pressure builds on Philip Hammond’s Budget
Tax and the City briefing for October 2017
Tax reps on ISDA swaps
Tesco Freetime: loyalty schemes and recipients of supplies
In brief
The potential impact of US tax reform
New spotlight on disguised remuneration
The Barclay report
News
Criminal offence for offshore evaders in force
EC launches plans for definitive EU VAT system
Trust registration service guidance
Help-to-save accounts: administrative arrangements
Government outlines future Customs Bill
VAT treatment of pension fund management services
Air departure tax risk to highlands and islands
EU adopts new double taxation dispute resolution directive
HMRC publishes new Banking Manual
New HMRC guidance
Cases
Farnborough Airport Properties Company and another v HMRC
P Degorce v HMRC
HMRC v Mercedes-Benz Financial Services UK
The Queen’s Club v HMRC
The Queen (on the application of R Clarke and others) v HMRC
One minute with
One minute with... David Marcussen
Ask an expert
Rebasing and unmixing
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