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1219
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1219
Issue 1219
3 June, 2014
Analysis
Corbett and entrepreneurs’ relief
Examining the new social investment tax relief
VAT briefing for June 2014
Economics focus: Tax avoidance – macro style
Adviser Q&A: HMRC’s Fast facts on ‘record revenues’ for the UK
In brief
Adviser Q&A: HMRC’s Fast facts on ‘record revenues’ for the UK
What’s happening on BEPS?
VAT and semantics
Signs of the tribunal taking a more sympathetic approach to ‘reasonable excuse’
News
HMRC publishes guidance on high-risk promoters
EU high level group reports on taxing the digital economy
Fewer penalty notices for late employer PAYE returns
Comment sought for new authorised contractual scheme manual
In brief: benefits and expenses; gas and electricity; agency workers; cooperation agreements; guidance
Cases
Brian Foulser v HMRC
Patersons v HMRC
Almos Agrárkülkereskedelmi v Nemzeti Adó-és Vámhivatal
Mr & Mrs Baldwin v HMRC
BS Design & Management v HMRC
David Alexander Keyl v HMRC
Next Distribution v HMRC
One minute with
One minute with... Peter Jenkins
Ask an expert
Ask an expert: Secondees training in the UK
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
HMRC closing in on tax avoidance (again)
HMRC v Innovative Bites Ltd and another
Excluded property trusts and 6 April 2025
Chancellor hints on digital services tax
Country-by-country reporting goes public