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DPT
Groups
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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
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Property taxes
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Home
Issue
1374
Home
Issue
1374
Issue 1374
20 October, 2017
Analysis
How to handle the new corporate interest restriction
The new directive on tax dispute resolution mechanisms
How big is the transfer pricing prize for developing countries?
International briefing for October 2017
In brief
Balhousie: interpreting a tax statute
The CJEU ruling in Mercedes-Benz
Pensions myth-busting: overseas transfers
News
HMRC using DPT to boost transfer pricing enquiries
Code of practice on taxation for banks annual report
ATT proposes amendment to trading allowance
Money laundering supervision fees increase
Fulfilment house due diligence scheme
HMRC's trust registration service goes live for agents
OECD publishes guidance on cross-border VAT collection
HMRC’s use of deeds to settle tax enquiries: legal implications
Draft guidance on penalties for enablers
HMRC’s payment methods are changing
Finance Bill progress
New HMRC guidance
Cases
Clavis Liberty Fund 1 LP v HMRC
Air Berlin v HMRC
Inventive Tax Strategies and others v HMRC
Inventive Tax Strategies and others v HMRC
S Rasul v HMRC
M Hafeez Katib v HMRC
One minute with
One minute with... Vanessa Houlder
Ask an expert
Waiver of inter-company debt between group companies
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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