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Home
Issue
1214
Home
Issue
1214
Issue 1214
2 May, 2014
Analysis
The proposals on CGT for non-residents
Statutory residence test: the end of the ‘clean break’
Lessons from Dhanak on procedural issues
VAT briefing for May 2014
Economics focus: Why are corporation tax revenues so weak?
Adviser Q&A: FTT clarifies interest arising in the UK or from a UK source
In brief
VAT group registration
NISA savings for the future?
Revised SAO guidance suggests ‘a more robust approach’ from HMRC
CGT on non-residents and ATED: ‘life is going to be seriously complicated’
Talking points
News
Increase in UK taxes paid by non-domiciled taxpayers
HMRC doubles investigations into charity gift aid claims
CFC’s non-trade profits: guidance on anti-avoidance
Press watch: Osborne ratchets up pressure on offshore tax evaders
Consultation on alternatives to electronic filing
No VAT exemption for commercial providers of higher education
In brief: NIC and LLPs; EU Savings Directive; ‘party plan’ derogation; preferential tariff treatment; guidance
Cases
The Leasing Partnerships v HMRC
R on the application of Derrin Brother Properties v HMRC
Trinity Mirror PLC v HMRC
Emerging Markets Series of DFA Investment Trust Company v Dyrektor Izby Skarbowej w Bydgoszczy
JP Gilchrist v HMRC
The Queen on the application of De Silva and Dokelman v HMRC
Greene King v HMRC
One minute with
One minute with... David Goldberg QC
Ask an expert
Ask an expert: Reverse premiums: capital or revenue?
EDITOR'S PICK
RBC: from the island of literal interpretation to the continental shelf
Victoria Hine
,
Kyle Rainsford
1 /7
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle
Gerald Montagu
2 /7
Helping vulnerable individuals: a guide for tax professionals
Chris Holmes
,
Dawn Register
3 /7
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
,
David Haughey
4 /7
ScottishPower and the limits of von Glehn
Rupert Shiers
,
Suzanne Hill
5 /7
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
6 /7
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
7 /7
RBC: from the island of literal interpretation to the continental shelf
Victoria Hine
,
Kyle Rainsford
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle
Gerald Montagu
Helping vulnerable individuals: a guide for tax professionals
Chris Holmes
,
Dawn Register
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
,
David Haughey
ScottishPower and the limits of von Glehn
Rupert Shiers
,
Suzanne Hill
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
NEWS
Read all
Urgent action could be required on non-dom ‘double remittances’
HMRC set out Pillar Two territories
Additional information requirements for creative industry claims updated
Private schools VAT challenge
HMRC increase late-payment interest rates
CASES
Read all
St Patrick’s International College Ltd and others v HMRC
Morgan Lloyd Trustees Ltd v HMRC
HMRC v Bolt Services UK Ltd
Other cases that caught our eye: 4 April 2025
HMRC v Innovative Bites Ltd and another
IN BRIEF
Read all
Excluded property trusts and 6 April 2025
IR35, staffing companies and the small company threshold
Country-by-country reporting goes public
When is 20% not 20%?
Are multiple trusts still a viable IHT planning strategy?
MOST READ
Read all
Orsted West of Duddon Sands (UK) Ltd and others v HMRC
Concerns remain over Making Tax Digital
HMRC closing in on tax avoidance (again)
V Louwman v HMRC
B Lynch v HMRC