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Home
Issue
1334
Home
Issue
1334
Issue 1334
29 November, 2016
Analysis
The increased importance of the Upper Tribunal
The taxation of pay-outs under buy-side warranty and indemnity insurance policies
R&D relief: importance of payment
VAT briefing for December 2016
GMAC: getting bad debt relief right
Deeper and deeper in debt
In brief
Is changing the IR35 rules really the answer?
SEIS and CGT deferral: can you mix?
The APPG event on HMRC
Real estate: the ‘go to’ source of tax revenue?
Deeper and deeper in debt
News
Government responds to OTS reviews of small companies and NICs
Company cars: advisory fuel rates
HMRC steps up transfer pricing enquiries
OTS review of stamp duty on paper transactions
Welsh government introduces landfill disposals tax Bill
OTS review of VAT
UK IPT sixth highest in EU
OECD publishes tax treaty multilateral instrument
EU publishes model taxpayers’ code
Macau, Mauritius and Ukraine join BEPS inclusive framework
Scottish rate of income tax
Updated charter for budget responsibility
New HMRC guidance
Cases
Heating Plumbing Supplies v HMRC
Heating Plumbing Supplies v HMRC
The test claimants in the Franked Investment Income group litigation v HMRC and Evonik Degussa UK Holdings and others v HMRC
J P Whitter (Waterwell Engineers) v HMRC
Biffin and others v HMRC
Chartridge Developments v HMRC
One minute with
One minute with... Ken Almand
Ask an expert
Navigating Brexit: VAT and customs compliance issues
EDITOR'S PICK
Fixing the wrong problem? The need to tackle shadow advisers
Ray McCann
1 /7
Succession planning: the longer-term impact of the Budget on businesses
John Endacott
2 /7
2024: that was the year that was
Jemma Dick
3 /7
Corporate view: goodbye to 2024 – the year of two halves
Eloise Walker
4 /7
The tractor tax
Stuart Maggs
5 /7
A third route to exit: tax consequences of continuation fund transactions
May Smith
,
Emily Szasz
6 /7
Cards face up? HMRC’s approach to the duty of candour
Robert Waterson
,
Rebekka Sandwell
7 /7
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
Corporate view: goodbye to 2024 – the year of two halves
Eloise Walker
The tractor tax
Stuart Maggs
A third route to exit: tax consequences of continuation fund transactions
May Smith
,
Emily Szasz
Cards face up? HMRC’s approach to the duty of candour
Robert Waterson
,
Rebekka Sandwell
NEWS
Read all
HMRC manual changes: 17 January 2025
Tax investigations windfall for Chancellor
EU FASTER Directive published
CIOT highlights risks of proposed NICs changes
Making Tax Digital: updated guidance and new awareness events
CASES
Read all
HMRC v Yorkshire Agricultural Society
The Mersey Docks and Harbour Company Ltd v HMRC
Bridgecom International Ltd v HMRC
Other cases that caught our eye: 17 January 2025
JTC Employer Solutions Trustee Ltd and others v W Garnett and others
IN BRIEF
Read all
Balancing growth and taxes: the corporate tax roadmap
The increased interest rate on late payments
A tale of two businesses
Pension ‘megafund’ reforms: how does tax fit in?
VAT on livestream events
MOST READ
Read all
JTC Employer Solutions Trustee Ltd and others v W Garnett and others
Chemidex Generics Ltd v HMRC
M R Currell Ltd v HMRC
NHS Mid & South Essex ICB and others v HMRC
Tax exemption for LGBT Financial Recognition Scheme payments