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Home
Issue
1255
Home
Issue
1255
Issue 1255
19 March, 2015
Analysis
The Q&A: Osborne’s final Budget this Parliament
In brief
Budget 2015: economic view
Budget 2015: the private client perspective
Budget 2015: how OMBs fared
Budget 2015: the impact on multinationals
Budget 2015: compliance and enforcement aspects
News
Budget 2015: Summary of the key measures
People and firms
Press watch: Has the US tax inversion crackdown prompted more foreign takeovers?
Welsh tax powers
Further Scottish regulations
First HMRC manual on gov.uk
HMRC to appear in front of PAC on HSBC
EC opens Hungary state aid investigation
Customs regulations and consultation
Revised eligibility for community amateur sports clubs
Savings-related changes on 6 April
Working tax credits and tax credits
Pension regulations
CGT guidance on disposal of UK property by non-residents
Class 2 NIC and LLPs
IPSE: HMRC figures on IR35 ‘inaccurate’
IFS report attacks UK tax ‘weaknesses’
Determining market value of shares
CT Northern Ireland Bill
Travel and subsistence consultation extended again
Worldwide debt cap provisions
FB 2015 and royal assent
Commission presents tax transparency package
Cases
The Queen (on the application of Andrew Michael Higgs) v HMRC
HMRC v Romie Tager
HMRC v Northumbrian Water
Northern Lincolnshire & Goole Hospitals NHS Foundation Trust v HMRC
‘Go fair’ Zeitarbeit OHG v Finanzamt Hamburg-Altona
Poole Leisure v HMRC
HMRC v Colaingrove
One minute with
One minute with… Jason Lester
Ask an expert
SSE on hive down of business to SPV
EDITOR'S PICK
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
,
David Haughey
1 /7
ScottishPower and the limits of von Glehn
Rupert Shiers
,
Suzanne Hill
2 /7
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
3 /7
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
4 /7
Fixing the wrong problem? The need to tackle shadow advisers
Ray McCann
5 /7
Succession planning: the longer-term impact of the Budget on businesses
John Endacott
6 /7
2024: that was the year that was
Jemma Dick
7 /7
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
Fixing the wrong problem? The need to tackle shadow advisers
Ray McCann
Succession planning: the longer-term impact of the Budget on businesses
John Endacott
2024: that was the year that was
Jemma Dick
NEWS
Read all
HMRC manual changes: 21 February 2025
HMRC launch e-invoicing consultation
NICs relief in special tax sites: postcode requirement introduced
Company size thresholds apply for off-payroll working rules
Paying voluntary NICs when abroad
CASES
Read all
A Taxpayer v HMRC
HMRC v Royal Bank of Canada
R (oao) Anglia Ruskin Students’ Union v HMRC
B Joseph v HMRC
Lloyds Asset Leasing Ltd v HMRC
IN BRIEF
Read all
Salaried members update
Themes in UK corporate tax disputes for 2025 (and beyond)
JVs and the top-up taxes: does HMRC’s draft guidance bring clarity?
Reflections on the Budget fallout – three months on
BlueCrest: the CA ruling on Condition B
MOST READ
Read all
Salaried members: HMRC reverses position on the TAAR and Condition C
Lloyds Asset Leasing Ltd v HMRC
Salaried members update
US ‘rejects very nature’ of UN tax talks
Mersey Docks: you’re my wonderwall