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Environmental taxes
IPT
VAT
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Double tax relief
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Residence
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Withholding taxes
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OMBs
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Home
Issue
1402
Home
Issue
1402
Issue 1402
5 June, 2018
Analysis
Limitations on deductibility of corporate interest expense: where are we now?
Kyte: when does a settlement agreement bind HMRC?
Tax and the City briefing for June 2018
Main purpose, or one of the main purposes
VAT practicalities of joint developments of land
Countering profit fragmentation: HMRC’s new weapon
In brief
Summit Electrical: zero-rating of student accommodation
Is alignment with EU VAT rules post-Brexit wishful thinking?
Amendment to LBTT group relief
News
Customs costs of Brexit
Making tax digital pilot extended to landlords
HMRC's new pension schemes service opens
Law Society guidance on VAT treatment of electronic searches
Welsh land transaction tax technical guidance
EU reporting rules for tax planning intermediaries
ECON second draft report on EU VAT fraud proposals
Research suggests 40% of foreign direct investment is ‘artificial’
Call for G20 minimum corporate tax rate and CCTB
Serbia deposits instrument of ratification for MLI
Disguised remuneration settlement terms
New HMRC guidance
Cases
Hornbach-Baumarkt v Finanzamt Landau
Finanzamt Dachau v A. Kollroß and Finanzamt Göppingen v E. Wirtl
L H Vădan v Agenţia Naţională de Administrare Fiscală and others
HMRC v Wetheralds Construction
J Bell v HMRC
One minute with
One minute with... Richard Sultman
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