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Home
Issue
1253
Home
Issue
1253
Issue 1253
4 March, 2015
Analysis
Economics focus: What kind of Budget can we expect?
The consequences of unlawful state aid
Court of Appeal ruling in Investment Trust Companies: unjust enrichment and the ‘dead period’
Tax treaty briefing for March 2015
The changing tax disputes landscape
Q&A: HMRC’s plans on working with tax agents
In brief
CJEU judgment in de Ruyter
HSBC, tax evasion and criminal prosecution
Rethinking penalties
News
HSBC Suisse latest
Scottish tax updates
Wales consults on new landfill disposal tax
FATCA reporting guidance
UK/Senegal tax treaty signed
Bank levy: UK/Netherlands DTR
Indirect taxes ‘soar across globe’
VAT/GST discussion drafts
‘Beneficial’ loans
Employer-provided childcare and maternity allowance
OTS report on employment status
Internationally mobile employees
Capital allowance sale and leaseback changes
Cases
North Berwick Golf Club v HMRC
Derek Collings t/a Engineering Unlimited v HMRC
VDP Dental Laboratory NV v Staatssecretaris van Financiën and Staatssecretaris van Financiën v (i) X BV and Nobel Biocare Nederland BV
Ignatius Fessal v HMRC
Verder LabTec GmbH & Co.KG v Finanzamt Hilden
Herefordshire Property Company v HMRC
Kumon Educational UK v HMRC
One minute with
One minute with... Kate Habershon
Ask an expert
Ask an expert: Tax on the liquidation of an LLP
EDITOR'S PICK
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
1 /7
Freebies
David Whiscombe
2 /7
Time is tight: CGT and the Autumn Budget
Peter Rayney
3 /7
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
4 /7
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
5 /7
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
6 /7
SDLT: gardens, grounds and grazing
Max Schofield
7 /7
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
Freebies
David Whiscombe
Time is tight: CGT and the Autumn Budget
Peter Rayney
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
SDLT: gardens, grounds and grazing
Max Schofield
NEWS
Read all
HMRC manual changes: 25 October 2024
Government to consult on new corporate re-domiciliation regime
HMRC revamp guidance on EMI independence test
HMRC confirm delay to new employer reporting requirement
Special tax sites designated in Wales
CASES
Read all
R (oao Rettig Heating Group UK Ltd (in liquidation)) v HMRC
R (oao Fluid Systems Technologies (Scotland) Ltd and others) v HMRC
Other cases that caught our eye: 25 October 2024
Panayi v HMRC
BTR Core Fund JPUT v HMRC
IN BRIEF
Read all
‘Arrangements’ that disqualify new EMI option grants
A tale from the frontline of SDLT
Bed and breakfasting before the Budget?
NICs and the Budget
Non-dom reforms: shaping the regime
MOST READ
Read all
Panayi v HMRC
Home and away: how to go non-resident after McCabe
HMRC update ERS guidance for Vermilion
BTR Core Fund JPUT v HMRC
ISAs and fractional shares