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Home
Issue
1227
Home
Issue
1227
Issue 1227
30 July, 2014
Analysis
HMRC’s anti-avoidance strategy: the next squeeze
Taking stock of unallowable purpose
How FATCA applies to non-US funds
Loss of ability to surrender group relief during sale negotiations
VAT briefing for August 2014
Q&A: The FA 2014 legislation on follower notices
Q&A: The new ‘global FATCA’: where are we now?
In brief
Talking points
A cautionary tale of wide judicial latitude in statutory construction
US inversions: AWOL or desertion?
Is ATED tax deductible?
News
HMRC business records checks ‘at highest level’
Solicitors criticise tax debt recovery proposals
Dates set for new rules on video games relief, VCTs and offshore funds
HMRC staff strike over job cuts
New pension schemes regulations set to come into force
Contractor loan scheme users offfered settlement opportunity
In brief: partnerships; employment-related securities; DRT; Canada DTA; recovery of debt; new guidance
Cases
Matthew Roper v HMRC
Thomas Dalziel Steelfixing v HMRC
Royal Borough of Kesington & Chelsea v HMRC
Helmbridge v HMRC
Judith Thorne v HMRC
HMRC v Lloyds TSB Equipment Leasing
Andrew Chappell v HMRC
Temple Retail v HMRC
Daniel Pittack v HMRC
Peter Letts v HMRC
Vodafone Group Services v HMRC
HMRC v David Finnamore
Airtours Holidays Transport v HMRC
Sabaratnam Devaraj v HMRC
One minute with
One minute with... Simon Concannon
Practice guides
How FATCA applies to non-US funds
Loss of ability to surrender group relief during sale negotiations
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
Tax Journal authors for March
HMRC closing in on tax avoidance (again)
Finance Act 2025 enacted
MPs press ahead with NICs increases
ATED chargeable amounts increased
CASES
Read all
HMRC v Innovative Bites Ltd and another
PD & MJ Ltd v HMRC
LR R&D LLP v HMRC
Other cases that caught our eye: 28 March 2025
Orsted West of Duddon Sands (UK) Ltd and others v HMRC
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