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1319
Home
Issue
1319
Issue 1319
22 July, 2016
Analysis
HMRC’s new guidance on VAT and business transfers
International briefing for July 2016
Insuring M&A tax risk
Finance Bill 2016 changes to treatment of offshore developers and dealers in UK land
Secondary transfer pricing adjustments
In brief
Favourable changes to VAT flat rate scheme
Finance Bill 2016: new government amendments
News
HMRC has ‘serious work to do’, says PAC
Finance Bill 2016: report stage amendments
OTS review of small company taxation
Consultation on apprenticeship levy in Scotland
Finance costs restriction for landlords
Tax-free childcare scheme amendments
Devolution of welfare powers to Scotland
EC consults on reduced rates for e-publications
OECD releases new tax transparency ratings for 10 jurisdictions
Report by ‘platform for collaboration on tax’
Transitional relief on EBT investment growth extended
CIOT response to new corporate criminal offence
New HMRC guidance
Cases
Brisal – Auto Estradas do Litoral SA, KBC Finance Ireland v Fazenda Publica
A Hardy v HMRC
Taylor Clark Leisure v HMRC
General Healthcare Group v HMRC
Praesto Consulting v HMRC
The Queen (on the application of Biffa Waste Services) v HMRC
Birchgrove v HMRC
One minute with
One minute with... Elizabeth Bradley
Ask an expert
Saving VAT on construction work
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