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Home
Issue
1217
Home
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1217
Issue 1217
21 May, 2014
Analysis
Icebreaker: sideways relief denied for IP schemes
The tax impact of Scottish independence
International briefing for May 2014
McLocklin: indirect subscriptions of share capital
Audit reform and tax service restrictions
Adviser Q&A: Is the UK a corporate tax haven?
In brief
Talking points, 23 May 2014
AG opinion on VAT groups with overseas members
Gardiner: negligence and tax avoidance
News
HMRC doubles use of external debt collectors
‘Gift to charity’ scheme defeated
Hidden economy leave £40bn tax gap, claims campaigner
Digital sector alerted to new place of supply rules
In-year fines begin for late PAYE
Public Bill Committee agrees four VCT amendments
In brief: UK Uncut; oil and gas; ATED; child benefit; Scottish landfill; VAT fines; guidance
Cases
Ryan Gardiner and others v HMRC
Paul Salter v HMRC
HMRC v Pinevale
HMRC v Roger Skinner
Parry and others v HMRC
Ferguson v HMRC
Finn & others v HMRC
One minute with
One minute with... Patrick Way QC
Ask an expert
Ask an expert: Does interest have a UK source?
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