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Environmental taxes
IPT
VAT
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BEPS
CFCs
Cross border
Double tax relief
Foreign profits
Residence
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Withholding taxes
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OMBs
Partnerships
Private client taxes
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Issue 1547
Home
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Issue 1547
Issue 1547
Analysis
The war on holding companies and the return of withholding taxes
The VAT review for October 2021
Ingenious Film Partners in the Court of Appeal: lights, camera, action!
When is a defective HMRC notice invalid?
More time for MTD
Tax implications of the Subsidy Control Bill
In brief
Loan charge: more controversy
The tax gap for 2019/20
What the NIC rise and the new levy mean for business and tax policy
News
HMRC manual changes: 1 October 2021
Delay for MTD for income tax and basis period reform gives HMRC ‘fighting chance’ of achieving its objectives
Economic crime levy: technical consultation
Flexible working regulations
HMRC guidance: 1 October 2021
Penalties for enablers of tax avoidance
Moldova implements the common reporting standard
Customs guidance roundup: 30 September 2021
Safety and security requirements: imports and exports
Postponed import VAT statements
Cases
Knights and others v Townsend Harrison Ltd
Other cases that caught our eye 1 October 2021
H Hewitt v HMRC
Vermilion Holdings Ltd v HMRC
One minute with
One minute with... Kitty Swanson
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