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IPT
VAT
International taxes
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Withholding taxes
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1322
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Issue 1322
6 September, 2016
Analysis
VAT briefing for September 2016
The requirement to correct consultation
Ten questions on the Apple state aid decision
HMRC’s approach to countering ‘boundary pushing’
The failed JR challenges to APNs: lessons to be learned?
Taxation of leased assets: HMRC’s discussion document
In brief
Deterring tax avoidance
News
HMRC’s worldwide disclosure facility opens
Finance Bill 2016 now final
Employee benefit trust settlements
Consultation on museums and galleries tax relief
Bank Levy
Savings (Government Contributions) Bill
Argentina: beneficial ownership information exchange
VAT recovery on pension fund management costs
Ireland to tackle securitisation loophole
Accelerated payments top £3bn
OTS response to ‘improving tax policy making’
HMRC guidance
Cases
Longridge on the Thames v HMRC
The Union Castle Mail Steamship Company v HMRC
R Grint v HMRC
HMRC v DPAS
In European Commission v World Duty Free Group, formerly Autogrill España SA, Banco Santander SA, Santusa Holding SL
TelNG v HMRC
W B Ritchie v HMRC
One minute with
One minute with... Justine Delroy
Ask an expert
Trusting types: how to set up an EOT
EDITOR'S PICK
Tax Journal's 2024 Autumn Budget coverage
1 /7
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
2 /7
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
3 /7
Freebies
David Whiscombe
4 /7
Time is tight: CGT and the Autumn Budget
Peter Rayney
5 /7
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
6 /7
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
7 /7
Tax Journal's 2024 Autumn Budget coverage
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
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
NEWS
Read all
HMRC manual changes: 1 November 2024
Chancellor targets businesses with CGT and IHT reforms
Spotlight on LLPs and disguised remuneration arrangements
New HMRC guidance for taxpayers on rental income
Land transaction tax in Wales: relief for special tax sites
CASES
Read all
GCH Corporation Ltd and others v HMRC
Abbeyford Caravan Company (Scotland) Ltd v HMRC
S Lefort v HMRC
Other cases that caught our eye: 1 November 2024
R (oao Rettig Heating Group UK Ltd (in liquidation)) v HMRC
IN BRIEF
Read all
Autumn Budget 2024: a tax hike with familiar terrain
Autumn Budget 2024: tax on corporates
Autumn Budget 2024: private equity reforms - a mixed bag
Autumn Budget 2024: non-doms - the end of an era
Autumn Budget 2024: nothing too scary about CGT
MOST READ
Read all
‘Arrangements’ that disqualify new EMI option grants
A tale from the frontline of SDLT
Pillar Two and funds: there is no panacea
One minute with... Paul Rosser
Government to consult on new corporate re-domiciliation regime