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Home
Issue
1224
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Issue
1224
Issue 1224
9 July, 2014
Analysis
HMRC and freedom of information
Partial exemption and the right to deduct: the cost component issue
ADR: to mediate or not to mediate?
Transfer briefing for July 2014
Spillovers in international corporate taxation
Adviser Q&A: McLaren: are penalty fines tax deductible?
Ask an expert: HMRC information powers and close company enquiries
In brief
The Fair Tax Mark for multinationals
PAYE/NIC merger: whatever floats your boat?
Quoted Eurobond ‘loophole’ shocker!
News
HMRC defends debt recovery powers plan
Tax disciplinary body handles record number of complaints
Increase in anti-evasion property raids
HMRC apologises for £1.9bn calculation error
No case for LLPs in prohibition of directors, says CIOT
Press watch: Ingenious Media and Liberty
CIS set for efficiency boost
VAT phone filing measures take effect
In brief: FB 2014; renovation allowance; coding notices; pensioner taxation; VAT7 form; FATCA; Tajikistan DTA; guidance
Cases
Darren and Lynn Hills v HMRC
West of Scotland Colleges Partnership v HMRC
Zipvit v HMRC
South African Tourist Board v HMRC
HMRC v Lok’nStore Group
Bupa Insurance v HMRC
Gillian Rockall v HMRC
One minute with
One minute with... Andrew Norwood
Ask an expert
Ask an expert: HMRC information powers and close company enquiries
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