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IPT
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CFCs
Cross border
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Residence
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Withholding taxes
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OMBs
Partnerships
Private client taxes
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1400
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Issue 1400
23 May, 2018
Analysis
A simple journey through the business lifecycle
Conegate: interpretations of the value shifting rule
International briefing for May 2018
Hire purchases: a new opportunity to defer VAT?
In brief
Audit and the big four
EU digital tax proposal
Revenue Scotland’s second corporate plan
News
Consultation on private sector off-payroll working rules
HMRC survey of mid-size businesses
‘Crypto-assets’ taskforce meets
Company cars: advisory fuel rates
Income tax in Wales from April 2019
Scottish land and buildings transaction tax amendments
Welsh land transaction tax technical guidance
OECD update on preferential tax regimes
UAE joins BEPS inclusive framework
New CIOT president stresses professional standards
Annual reporting of interest payments by financial institutions
New HMRC guidance
Cases
J Anderson v HMRC
D M Kyte v HMRC
Coal Staff Superannuation Scheme Trustees v HMRC
Buckingham Bingo v HMRC
Distinctive Care v HMRC
One minute with
One minute with... Caroline Turnbull-Hall
Ask an expert
Double taxation treaty passport scheme for tax transparent debt funds
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