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IPT
VAT
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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
IHT
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Trusts & estates
Real estate taxes
Property taxes
REITs
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Anti-avoidance
Appeals
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Issue 1595
Home
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Issue 1595
Issue 1595
Analysis
Minimising the depletion of ‘clean capital’ by remittance basis users
BEPS and beyond: examining the contribution by Pascal Saint Amans
The qualifying private placement exemption: a sticking plaster solution?
The VAT review for November 2022
Ask an expert: Can HMRC override its own statutory review?
In brief
Averdieck: were grounds mixed use?
EMI options and the use of discretions
The new UK reporting rules for online platforms
Blurring the boundary between avoidance and evasion
Why political parties implode and what tax has to do with it
News
HMRC manual changes: 4 November 2022
OTS report on property income: ‘bright line test’ recommended
Victoria Atkins MP appointed as FST
IR35
HMRC campaign to target offshore corporates
R&D tax credits: arrests made
Energy Bill relief scheme regulations published
Advance assurances for venture capital schemes
Uber settles VAT issue
HMRC to publish offshore tax gap in 2023
New way to view HMRC online forms
Updated employment-related securities guidance
HMRC Stakeholder Digest: October 2022
HMRC press office is open for business (and individuals)
Cases
Northumbria Healthcare NHS Foundation Trust v HMRC
J Averdieck and another v HMRC
Lucky Technology v HMRC
C4C Investments Ltd v HMRC
Other cases that caught our eye: 4 November 2022
One minute with
One minute with… Kevin Lowe
Trackers
HMRC manual changes: 4 November 2022
Ask an expert
Ask an expert: Can HMRC override its own statutory review?
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