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Ian Stewart
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IAN STEWART
Ian Stewart
,
Director of Indirect Tax, HMRC.
LATEST ARTICLES
Q&A: HMRC’s view on VAT issues
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The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
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7 /7
Tax Journal's 2024 Autumn Budget coverage
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
Freebies
David Whiscombe
Time is tight: CGT and the Autumn Budget
Peter Rayney
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
NEWS
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HMRC manual changes: 1 November 2024
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GCH Corporation Ltd and others v HMRC
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Other cases that caught our eye: 1 November 2024
R (oao Rettig Heating Group UK Ltd (in liquidation)) v HMRC
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Autumn Budget 2024: a tax hike with familiar terrain
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