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Home
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1243
Home
Issue
1243
Issue 1243
9 December, 2014
Analysis
VAT on pension fund costs: has the European Court made life easier?
Oil and gas fiscal regime: the plan for reform
BEPS treaty abuse-related actions
Q&A: CGT on non-UK residents: what’s proposed?
Economics focus: Weak tax receipts make the deficit task much harder
#AS2014
In brief
Nexus v transfer pricing
Fair Tax Mark
The UT on Longridge: relevant charitable purpose
#AS2014
News
First wave of APNs secure £32m
‘Google tax’ sends ‘a clear message’ to multinationals that divert profits
EU financial transactions tax in ‘disarray’
PAC challenges PwC and Shire over Lux leaks
MOSS: firms can separate EU trading from UK
Oil and gas fiscal regime facing ‘radical’ reforms
FB 2015 measures take immediate effect
Disclosure campaign focuses on solicitors
Gauke hails ‘quick wins’ from OTS tax admin review
FATCA: extension of time for IGAs agreed in substance
Loan relationships regulations laid before Commons
In brief: fuel benefit; aggressive planning; assisted areas; employer NICs; VAT; SDLT Bill; FATCA; powers of entry; guidance
#AS2014
Cases
Zoltan Hegedus v HMRC
Adam Mather v HMRC
Pákozdi v Hungary
London Clubs Management v HMRC
Central Sussex College v HMRC
Rio Tinto v HMRC
Parveen Chadda and others v HMRC
One minute with
One minute with... Neil Reeve
Ask an expert
Sale of property owned by company
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