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Home
Issue
1346
Home
Issue
1346
Issue 1346
14 March, 2017
Analysis
Tax and the City briefing for March 2017
BEPS Action 6 and private equity funds
2017 EU VAT rates and compliance information
Special report: BEPS and business
In brief
Taxing the gig economy
Budget 2017: Oil & gas decommissioning relief
US proposals for a border adjustment tax
A Budget reminder that tax reform is never easy
News
Chancellor abandons class 4 NICs increase
Offshore penalties: reductions for disclosure
Corporation tax on restitution interest
Cash-basis accounting
Oil and gas
Beneficial loan rate fall
National insurance contributions
Apprenticeship levy penalties
CGT annual exemption
Northern Ireland welfare supplementary payments
VAT on mobile phone services
Registration and deregistration limits
Flat-rate for ‘limited cost traders’
EU Parliament report on reduced rates for e-publications
Landfill tax
EU Parliament report on hybrid mismatches
Scottish Tribunals
Trade in goods after Brexit
New HMRC guidance
Cases
Alway Sheet Metal and others v HMRC
Euro Park Services v Ministre des Finances et des Comptes publics
Belgische Staat v Wereldhave Belgium Comm. VA and others
S and L Schechter v HMRC
P Hargreaves v HMRC
Hilden Park v HMRC
M Clunes v HMRC
One minute with
One minute with... Richard Clarke
Ask an expert
VAT and transfers of a going concern
Reports
Special report: BEPS and business
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