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Issue 1209
19 March, 2014
Analysis
Budget 2014: Your guide to the key measures
Adviser Q&A: Osborne’s fifth Budget
Transfer pricing briefing for March 2014
VAT focus: Secret Hotels2: defining an ‘intermediary’ for TOMS
News
Budget rewards ‘doers, savers and makers’
Law Society ‘disappointed’ LLP rules will not be delayed
Fair Tax Mark could be made valuable, says Gauke
Range of new regulations set to come into force
OECD invites comments on BEPS action paper
In brief: intermediaries; charities; NICs Act; childcare; fuel scale; VAT notes; growth market securities; DTAs
Cases
Mr Saja v Director of Border Revenue
Award Framers International v HMRC
Terrance Nolan v HMRC
NHS Dumfries and Galloway Health Board v HMRC
Finmeccanica Group Services v HMRC
Envoygate (Installations) Ltd v HMRC
ATP PensionService A/S v The Skatteministeriet
Shop Direct Group v HMRC
One minute with
One minute with... Andrew Goldstone
Ask an expert
Ask an expert: VAT issues on the ring fencing of a bank’s retail business
EDITOR'S PICK
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
1 /7
SDLT: gardens, grounds and grazing
Max Schofield
2 /7
Much ado about non-doms: the new policy paper
Helen McGhee
,
Lynnette Bober
3 /7
A capital blow for deducting management expenses
Kyle O'Sullivan
4 /7
VAT on private school fees: 10 takeaways
Etienne Wong
5 /7
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
6 /7
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
,
Gabrielle Van der Haegen
7 /7
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
SDLT: gardens, grounds and grazing
Max Schofield
Much ado about non-doms: the new policy paper
Helen McGhee
,
Lynnette Bober
A capital blow for deducting management expenses
Kyle O'Sullivan
VAT on private school fees: 10 takeaways
Etienne Wong
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
NEWS
Read all
HMRC manual changes: 6 September 2024
Oil and gas tax changes in danger of affecting UK economic growth, says OEUK
Off-payroll working
HMRC’s position on remittances upon divorce
EU approves extension of EIS and VCT
CASES
Read all
HMRC v S&L Barnes Ltd
Bilfinger Salamis UK Ltd v HMRC
S Hackett and another v HMRC
HMRC v Labeikis and others
Other cases that caught our eye: 6 September 2024
IN BRIEF
Read all
R&D claim notification
The everyday economy
Cleaning up: tax on gifts
The end of BADR?
Lease extensions and the 3% surcharge
MOST READ
Read all
R&D claim notification
Bilfinger Salamis UK Ltd v HMRC
HMRC v Labeikis and others
Oil and gas tax changes in danger of affecting UK economic growth, says OEUK
Off-payroll working