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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
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