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1207
Home
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1207
Issue 1207
4 March, 2014
Analysis
Special report: Tax and Russia
VAT briefing for March 2014
How countries tax residential property gains for non-residents
New HMRC guidance on the draft ‘salaried members’ rules
Economics focus: Osborne’s fifth bite at the cherry
In brief
Fair Tax Mark: criteria to be revised
Cessation of trade
News
Mixed reaction to ICAEW support of Fair Tax Mark
FA 2013 not EU-law compliant in five areas, warns CIOT
NIC Bill awaits royal assent
Final major regulations package for FATCA
Change for tax recovery time limit follows ruling on EU law
HMRC issues guidance on bitcoin
In brief: FB 2014; interest returns; ATED; SAYE limits; BEPS; green taxes; USSR DTA; guidance
Press watch: Credit Suisse ‘helped US tax evaders’
Cases
J&M Interiors v HMRC
Eclipse Film Partners v HMRC
Lai’s v HMRC
European Tour Operators Association v HMRC
Noel White v HMRC
HMRC v Apollo Fuels and Edwards
HMRC v Forde and McHugh
One minute with
One minute with... Graeme Nuttall
Ask an expert
What impact will Finance Bill 2014 have on share option gains?
EDITOR'S PICK
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
1 /7
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
2 /7
Fixing the wrong problem? The need to tackle shadow advisers
Ray McCann
3 /7
Succession planning: the longer-term impact of the Budget on businesses
John Endacott
4 /7
2024: that was the year that was
Jemma Dick
5 /7
Corporate view: goodbye to 2024 – the year of two halves
Eloise Walker
6 /7
The tractor tax
Stuart Maggs
7 /7
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
Fixing the wrong problem? The need to tackle shadow advisers
Ray McCann
Succession planning: the longer-term impact of the Budget on businesses
John Endacott
2024: that was the year that was
Jemma Dick
Corporate view: goodbye to 2024 – the year of two halves
Eloise Walker
The tractor tax
Stuart Maggs
NEWS
Read all
HMRC manual changes: 31 January 2025
Consultation on HMRC statistics publications
Government launches independent loan charge review
Finance Bill amended, but further changes expected
LTT relief extended to Anglesey tax sites
CASES
Read all
Bryan Robson Ltd v HMRC
Hoopla Animation Ltd (formerly known as Daisy Boo and Monkey Too Ltd) v HMRC
Other cases that caught our eye: 31 January 2025
HMRC v BlueCrest Capital Management (UK) LLP
ScottishPower (SPCL) Ltd and others v HMRC
IN BRIEF
Read all
BlueCrest: the CA ruling on Condition B
Tweaking the Temporary Repatriation Facility
ScottishPower: payments under settlement agreements
Balancing growth and taxes: the corporate tax roadmap
The increased interest rate on late payments
MOST READ
Read all
Global by Nature Ltd v HMRC
Pillar Two one year on: what have we seen and where are we going?
HMRC v BlueCrest Capital Management (UK) LLP
The Trump effect: US foreign tax policy
HMRC v Sonder Europe Ltd