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In brief
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In brief
IN BRIEF
Views on recent developments in tax.
Time to tax data?
Given the increasing importance of data in today's economy, is it now time to tax data harvesting activities?
Penalties on misappropriations
David Whiscombe
Does a recent FTT decision offer a route to challenge penalties on s 455 liabilities?
Fears for tiers: BCM Cayman LP
Nick Thornton
How worried should we be about HMRC’s approach to multi-tiered partnerships?
Self's assessment: the Blissful state of VAT?
Heather Self
In our continuing series, Heather Self examines the tax issues that make the national headlines. This week, why reforming VAT is needed - but unlikely.
HMRC tackle rugby player over SDLT
David Whiscombe
Nice try, but no conversion.
Laing O’Rourke: NICs on car allowances
John Messore
The impact of a recent Upper Tribunal judgment.
The patent box office bomb
Why aren’t more companies benefiting from a 10% rate?
Suspending – disbelief
David Whiscombe
How HMRC guidance can mislead its officers.
HMRC update their guidance on governance of tax disputes
Abigail McGregor
Steven Porter
HMRC have substantially rearranged their taxpayer-facing guidance on disputes.
Tax and politics
Philip Ridgway
If a week is a long time in politics, then 15 years is probably equivalent to an eternity.
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194
EDITOR'S PICK
Tax Journal's 2024 Autumn Budget coverage
1 /7
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
2 /7
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
3 /7
Freebies
David Whiscombe
4 /7
Time is tight: CGT and the Autumn Budget
Peter Rayney
5 /7
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
6 /7
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
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
Read all
EOT tax relief too narrow, suggests CIOT
Tax reliefs confirmed for special tax sites in Wales
Updated advisory fuel rates published
IHT should apply equally across all assets, says IFS
Scottish aggregates tax on the horizon
CASES
Read all
R (oao Cobalt Data Centre 2 LLP and another) v HMRC
The Tower One St George Wharf Ltd v HMRC
HMRC v The Taxpayer and others
R (oao Refinitiv Ltd and others) v HMRC
Generator Power Ltd v HMRC
IN BRIEF
Read all
Refinitiv: not so clear cut
The complexities of APR and IHT for family farms
Self’s assessment: Reforms to APR
Greater taxpayer success under internal HMRC reviews
Can a compromise on APR be achieved?
MOST READ
Read all
R (oao Refinitiv Ltd and others) v HMRC
UK signs new double tax treaty with Romania
Self’s assessment: Reforms to APR
A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta
HMRC manual changes: 22 November 2024