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Home
Issue
1360
Home
Issue
1360
Issue 1360
27 June, 2017
Analysis
Future plans of the OTS
Time for a different approach on employer’s NIC?
The BEPS multilateral convention: who loves SLOBs?
Reeves and CGT holdover relief: better off alone?
International briefing for June 2017
In brief
Tax and the DUP deal
Deficiencies in invoices may not prevent VAT recovery
News
New money laundering regulations in force
OTS update on the ‘gig’ economy
Amendments to UK register of people with significant control
Share scheme returns deadline extended
CIOT sets out preferred options for non-dom reforms
Council agrees continuation of limited aviation EU ETS
BEPS discussion drafts on PEs and profit splits
UK/Kyrgyzstan Double Taxation Convention
Disclosure of non-financial information by EU companies
Tax avoidance schemes
OTS publishes first annual report
New HMRC guidance
Cases
Eastern Power Networks and others v HMRC
NCL Investments and another v HMRC
Ball UK Holdings v HMRC
The Learning Centre (Romford) v HMRC
Lowcost Holidays v HMRC
One minute with
One minute with... Mark Whitehouse
Ask an expert
When can you rectify trustee mistakes?
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