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Home
Issue
1211
Home
Issue
1211
Issue 1211
1 April, 2014
Analysis
VAT focus: Fiscal neutrality and the CJEU
The VAT briefing for April 2014
Tax and accounts: Lessons from Versteegh and Greene King
Economics focus: Plenty of work still to do on public finances
The partnerships changes and tax policy making
Adviser Q&A: The High Court decision in Littlewoods
In brief
Tax on the digital economy and intangibles: a view from industry
New rules on the deduction of acquisition debt in France
Professional negligence: Court of Appeal comes to the rescue in Mehjoo
News
EC approves UK corporation tax relief for video games
Press watch: ‘Britain’s tax take comes up short’
NAO to monitor use of tax reliefs
Anti-marketed avoidance plan draws criticism from advisers
CGT on non-resident property owners under consultation
Eclipse 35 leads to clarification of non-trade businesses
Bank levy set for ‘revenue-neutral’ reform
In brief: FB 2014; theatre tax relief; aggregates; environmental taxes; global forum on transfer pricing; guidance
Cases
Aria Technology Ltd v HMRC
Mehjoo v Harben Barker
St George’s Healthcare NHS Trust v HMRC
Ian Owen v HMRC
Astral Marine Services v HMRC
Le Rayon d’Or v Ministre de l’Économie et des Finances
Margaretha Bouanich v Directeur des Services Fiscaux de la Drôme
One minute with
One minute with... John Barnett
Ask an expert
Ask an expert: Is my client’s holding company dormant?
EDITOR'S PICK
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
1 /7
Freebies
David Whiscombe
2 /7
Time is tight: CGT and the Autumn Budget
Peter Rayney
3 /7
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
4 /7
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
5 /7
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
6 /7
SDLT: gardens, grounds and grazing
Max Schofield
7 /7
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
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
SDLT: gardens, grounds and grazing
Max Schofield
NEWS
Read all
HMRC manual changes: 25 October 2024
Government to consult on new corporate re-domiciliation regime
HMRC revamp guidance on EMI independence test
HMRC confirm delay to new employer reporting requirement
Special tax sites designated in Wales
CASES
Read all
R (oao Rettig Heating Group UK Ltd (in liquidation)) v HMRC
R (oao Fluid Systems Technologies (Scotland) Ltd and others) v HMRC
Other cases that caught our eye: 25 October 2024
Panayi v HMRC
BTR Core Fund JPUT v HMRC
IN BRIEF
Read all
‘Arrangements’ that disqualify new EMI option grants
A tale from the frontline of SDLT
Bed and breakfasting before the Budget?
NICs and the Budget
Non-dom reforms: shaping the regime
MOST READ
Read all
Panayi v HMRC
Home and away: how to go non-resident after McCabe
HMRC update ERS guidance for Vermilion
BTR Core Fund JPUT v HMRC
Further pensions lifetime allowance changes